{"id":5375,"date":"2025-04-23T08:58:15","date_gmt":"2025-04-23T06:58:15","guid":{"rendered":"https:\/\/geschaeftsbericht-2024.pcc.eu\/independent-auditors-report\/"},"modified":"2025-05-20T11:37:05","modified_gmt":"2025-05-20T09:37:05","slug":"independent-auditors-report","status":"publish","type":"page","link":"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/independent-auditors-report\/","title":{"rendered":"Independent Auditor\u2019s Report"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5375\" class=\"elementor elementor-5375 elementor-140\" data-elementor-post-type=\"page\">\n\t\t\t\t<div data-dce-background-overlay-color=\"#02010100\" data-dce-background-image-url=\"https:\/\/geschaeftsbericht-2024.pcc.eu\/wp-content\/uploads\/2025\/05\/PCCGB_01_Image-01.jpg\" class=\"elementor-element elementor-element-5c17a7f elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"5c17a7f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02a816d elementor-widget elementor-widget-heading\" data-id=\"02a816d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Auditors' report<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f74575 e-flex e-con-boxed e-con e-parent\" data-id=\"7f74575\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2773d0f e-con-full e-flex e-con e-child\" data-id=\"2773d0f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-16df4c0 e-con-full e-flex e-con e-child\" data-id=\"16df4c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe7b314 elementor-widget elementor-widget-heading\" data-id=\"fe7b314\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Independent Auditor\u2019s Report<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd80a8d elementor-widget elementor-widget-text-editor\" data-id=\"cd80a8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tTo PCC SE, Duisburg\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cc818d0 e-con-full e-flex e-con e-child\" data-id=\"cc818d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c8737a3 elementor-widget elementor-widget-menu-anchor\" data-id=\"c8737a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"auditopinions\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c2e2a6 elementor-widget elementor-widget-heading\" data-id=\"8c2e2a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit Opinions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61c0b04 elementor-widget elementor-widget-text-editor\" data-id=\"61c0b04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tWe have audited the consolidated financial statements of PCC SE, Duisburg, and its subsidiaries (the Group), which comprise the consolidated statement of financial position as at 31 December 2024, the consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows for the financial year from 1 January 2024 to 31 December 2024, and notes to the consolidated financial statements, including material accounting policy information. In addition, we have audited the group management report of PCC SE, Duisburg, for the financial year from 1 January 2024 to 31 December 2024. In accordance with the German legal requirements, we have not audited the content of the section \u201c<a href=\"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/group-management-report\/sustainability-report-non-financial-report\/\">Sustainability report \/ Non-financial report\u201c<\/a> included in the group management report on a voluntary basis.\n\n<br><br>\nIn our opinion, on the basis of the knowledge obtained in the audit,<br><br>\n<ul>\n \t<li>the accompanying consolidated financial statements comply, in all material respects, with the the IFRS Accounting Standards as issued by the International Accounting Standards Board (IASB) (hereafter \u201cIFRS Accounting Standards\u201d), as adopted by the EU, and the additional requirements of German commercial law pursuant to section 315e paragraph 1 HGB [Handelsgesetzbuch: German Commercial Code] and, in compliance with these requirements, give a true and fair view of the assets, liabilities, and financial position of the Group as at 31 December 2024 and of its financial performance for the financial year from 1 January 2024 to 31 December 2024, and<\/li>\n<\/ul>\n&nbsp;\n<ul>\n \t<li>the accompanying group management report as a whole provides an appropriate view of the Group\u2019s position. In all material respects, this group management report is consistent with the consolidated financial statements, complies with German legal requirements and appropriately presents the opportunities and risks of future development. Our audit opinion on the group management report does not cover the content of the section \u201c<a href=\"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/group-management-report\/sustainability-report-non-financial-report\/\">Sustainability report \/ Non-financial report<\/a>\u201c included in the group management report on a voluntary basis.<\/li>\n<\/ul><br>\nPursuant to section 322 paragraph 3 sentence 1 HGB, we declare that our audit has not led to any reservations relating to the legal compliance of the consolidated financial statements and of the group management report.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ab0873 e-con-full e-flex e-con e-child\" data-id=\"3ab0873\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6611160 elementor-widget elementor-widget-menu-anchor\" data-id=\"6611160\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"basis-for-the-audit-opinions\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-539c5a1 elementor-widget elementor-widget-heading\" data-id=\"539c5a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Basis for the Audit Opinions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92a06b4 elementor-widget elementor-widget-text-editor\" data-id=\"92a06b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tWe conducted our audit of the consolidated financial statements\nand of the group management report in accordance with section\n317 HGB and in compliance with German Generally Accepted\nStandards for Financial Statement Audits promulgated by the Institut\nder Wirtschaftspru\u0308fer [Institute of Public Auditors in Germany]\n(IDW). Our responsibilities under those requirements and principles\nare further described in the \u201cAuditor\u2019s Responsibilities for the Audit\nof the Consolidated Financial Statements and of the Group Management\nReport\u201d section of our auditor\u2019s report. We are independent of\nthe group entities in accordance with the requirements of German\ncommercial and professional law, and we have fulfilled our other\nGerman professional responsibilities in accordance with these requirements.\nWe believe that the audit evidence we have obtained is\nsufficient and appropriate to provide a basis for our audit opinions\non the consolidated financial statements and on the group management report.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e5e409a e-con-full e-flex e-con e-child\" data-id=\"e5e409a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69aaa25 elementor-widget elementor-widget-menu-anchor\" data-id=\"69aaa25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"other-information\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-781579e elementor-widget elementor-widget-heading\" data-id=\"781579e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Other Information<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e15303e elementor-widget elementor-widget-text-editor\" data-id=\"e15303e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThe executive directors respectively the chairman of the supervisory\nboard are responsible for the other information. The other information\ncomprises: <br><\/br>\n\n<ul>\n<li>the non-audited parts of the group management report listed in\nthe \u201cAudit Opinions\u201d section of our auditor\u2019s report and<\/li><br>\n<li>the remaining parts of the annual report,<\/li><br>\n<li>with the exception of the audited consolidated financial statements\nand audited parts of the group management report and\nour auditor\u2019s report.<\/li><\/ul><br>\nThe chairman of the supervisory board is responsible for the foreword\nby the chairman of the supervisory board contained in the\nannual report. Save as aforesaid, the executive directors are responsible\nfor the other information.<br><\/br>\n\nOur audit opinions on the consolidated financial statements and on\nthe group management report do not cover the other information,\nand consequently we do not express an audit opinion or any other\nform of assurance conclusion thereon.<br><\/br>\n\nIn connection with our audit, our responsibility is to read the other\ninformation and, in so doing, to consider whether the other information<br><\/br>\n\n<ul>\n<li>is materially inconsistent with the consolidated financial statements,\nwith the audited parts of the group management report or\nour knowledge obtained in the audit, or<\/li><br>\n<li>otherwise appears to be materially misstated.<\/li>\n<\/ul><br>\nIf, based on the work we have performed, we conclude that there is\na material misstatement of this other information, we are required to\nreport that fact. We have nothing to report in this regard. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d3be07 e-con-full e-flex e-con e-child\" data-id=\"2d3be07\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-824154b elementor-widget elementor-widget-menu-anchor\" data-id=\"824154b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"responsibilities-of-the-executive-directors\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bc52e6 elementor-widget elementor-widget-heading\" data-id=\"9bc52e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Responsibilities of the Executive Directors and the Supervisory Board for the Consolidated Financial Statements and the Group Management Report<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56f17e9 elementor-widget elementor-widget-text-editor\" data-id=\"56f17e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThe executive directors are responsible for the preparation of the\nconsolidated financial statements that comply, in all material respects,\nwith IFRS Accounting Standards, as adopted by the EU and the additional\nrequirements of German commercial law pursuant to section\n315e paragraph 1 HGB and that the consolidated financial statements,\nin compliance with these requirements, give a true and fair view of\nthe assets, liabilities, financial position, and financial performance of\nthe Group. In addition, the executive directors are responsible for\nsuch internal control as they have determined necessary to enable\nthe preparation of consolidated financial statements that are free\nfrom material misstatement, whether due to fraud (i.e., fraudulent\nfinancial reporting and misappropriation of assets) or error.  <br><\/br>\n\nIn preparing the consolidated financial statements, the executive directors\nare responsible for assessing the Group\u2019s ability to continue\nas a going concern. They also have the responsibility for disclosing,\nas applicable, matters related to going concern. In addition, they are\nresponsible for financial reporting based on the going concern basis\nof accounting unless there is an intention to liquidate the Group or\nto cease operations, or there is no realistic alternative but to do so.  <br><\/br>\n\nFurthermore, the executive directors are responsible for the preparation\nof the group management report that, as a whole, provides\nan appropriate view of the Group\u2019s position and is, in all material\nrespects, consistent with the consolidated financial statements,\ncomplies with German legal requirements, and appropriately presents\nthe opportunities and risks of future development. In addition,\nthe executive directors are responsible for such arrangements and\nmeasures (systems) as they have considered necessary to enable the\npreparation of a group management report that is in accordance\nwith the applicable German legal requirements, and to be able to\nprovide sufficient appropriate evidence for the assertions in the\ngroup management report. <br><\/br>\n\nThe supervisory board is responsible for overseeing the Group\u2019s\nfinancial reporting process for the preparation of the consolidated\nfinancial statements and of the group management report.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-701061e e-con-full e-flex e-con e-child\" data-id=\"701061e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-761845a elementor-widget elementor-widget-menu-anchor\" data-id=\"761845a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"auditors-responsibilities-for-the-audit\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c82cd19 elementor-widget elementor-widget-heading\" data-id=\"c82cd19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements and of the Group Management Report<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78c8d78 elementor-widget elementor-widget-text-editor\" data-id=\"78c8d78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tOur objectives are to obtain reasonable assurance about whether\nthe consolidated financial statements as a whole are free from material\nmisstatement, whether due to fraud or error, and whether the\ngroup management report as a whole provides an appropriate view\nof the Group\u2019s position and, in all material respects, is consistent with\nthe consolidated financial statements and the knowledge obtained\nin the audit, complies with the German legal requirements and appropriately\npresents the opportunities and risks of future development,\nas well as to issue an auditor\u2019s report that includes our audit\nopinions on the consolidated financial statements and on the group<br>management report.<br><\/br>\n\nReasonable assurance is a high level of assurance, but is not a guarantee\nthat an audit conducted in accordance with section 317 HGB\nand in compliance with German Generally Accepted Standards\nfor Financial Statement Audits promulgated by the Institut der\nWirtschaftspru\u0308fer (IDW) will always detect a material misstatement.\nMisstatements can arise from fraud or error and are considered material\nif, individually or in the aggregate, they could reasonably be\nexpected to influence the economic decisions of users taken on\nthe basis of these consolidated financial statements and this group\nmanagement report. <br><\/br>\n\nWe exercise professional judgment and maintain professional skepticism\nthroughout the audit. We also: <br><\/br>\n\n<ul>\n<li>Identify and assess the risks of material misstatement of the consolidated\nfinancial statements and of the group management\nreport, whether due to fraud or error, design and perform audit\nprocedures responsive to those risks, and obtain audit evidence\nthat is sufficient and appropriate to provide a basis for our audit\nopinions. The risk of not detecting a material misstatement resulting\nfrom fraud is higher than the risk of not detecting a material\nmisstatement resulting from error, as fraud may involve collusion,\nforgery, intentional omissions, misrepresentations, or the override\nof internal control.<\/li><br>\n<li>\nObtain an understanding of internal control relevant to the audit\nof the consolidated financial statements and of arrangements and\nmeasures relevant to the audit of the group management report\nin order to design audit procedures that are appropriate in the circumstances,\nbut not for the purpose of expressing an audit opinion\non the effectiveness of internal control or these arrangements\nand measures.<\/li><br>\n<li>Evaluate the appropriateness of accounting policies used by the\nexecutive directors and the reasonableness of estimates made by\nthe executive directors and related disclosures.<\/li><br>\n<li>Conclude on the appropriateness of the executive directors\u2019 use\nof the going concern basis of accounting and, based on the audit\nevidence obtained, whether a material uncertainty exists related\nto events or conditions that may cast significant doubt on\nthe Group\u2019s ability to continue as a going concern. If we conclude\nthat a material uncertainty exists, we are required to draw attention\nin the auditor\u2019s report to the related disclosures in the consolidated\nfinancial statements and in the group management report\nor, if such disclosures are inadequate, to modify our respective\naudit opinions. Our conclusions are based on the audit evidence\nobtained up to the date of our auditor\u2019s report.   However, future events or conditions may cause the Group to cease to be able to continue as a going concern.<\/li><br>\n<li>\nEvaluate the overall presentation, structure and content of the\nconsolidated financial statements, including the disclosures, and\nwhether the consolidated financial statements present the underlying\ntransactions and events in a manner that the consolidated\nfinancial statements give a true and fair view of the assets, liabilities,\nfinancial position and financial performance of the Group in\ncompliance with IFRS Accounting Standards, as adopted by the\nEU and the additional requirements of German commercial law\npursuant to section 315e paragraph 1 HGB. <\/li><br>\n<li> Plan and perform the group audit to obtain sufficient appropriate\naudit evidence regarding the financial information of the entities\nor business units within the group as a basis for forming audit\nopinions on the group financial statements and on the group\nmanagement report. We are responsible for the direction, supervision\nand review of the audit work performed for purposes of the\ngroup audit. We remain solely responsible for our audit opinions. <\/li><br>\n<li> Evaluate the consistency of the group management report with\nthe consolidated financial statements, its conformity with German\nlaw, and the view of the Group\u2019s position it provides.<\/li><br>\n<li> Perform audit procedures on the prospective information presented\nby the executive directors in the group management report.\nOn the basis of sufficient appropriate audit evidence we evaluate,\nin particular, the significant assumptions used by the executive\ndirectors as a basis for the prospective information, and evaluate\nthe proper derivation of the prospective information from these\nassumptions. We do not express a separate audit opinion on the\nprospective information and on the assumptions used as a basis.\nThere is a substantial unavoidable risk that future events will differ\nmaterially from the prospective information.   <\/li><\/ul><br>\nWe communicate with those charged with governance regarding,\namong other matters, the planned scope and timing of the audit\nand significant audit findings, including any significant deficiencies\nin internal control that we identify during our audit.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e252187 e-con-full e-flex e-con e-child\" data-id=\"e252187\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5c20a4f e-con-full e-flex e-con e-child\" data-id=\"5c20a4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75433e1 elementor-widget elementor-widget-text-editor\" data-id=\"75433e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDu\u0308sseldorf, 30 April 2025\n<\/br>\n<br>Grant Thornton AG<br>Wirtschaftspru\u0308fungsgesellschaft\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-385d52a e-con-full e-flex e-con e-child\" data-id=\"385d52a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25b7b4f elementor-widget elementor-widget-text-editor\" data-id=\"25b7b4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tStefan Sinne<br>Wirtschaftspru\u0308fer<br>[German Public Auditor]\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8f8182 e-con-full e-flex e-con e-child\" data-id=\"f8f8182\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d26656 elementor-widget elementor-widget-text-editor\" data-id=\"6d26656\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tMarianne Reck<br>Wirtschaftspru\u0308ferin<br>[German Public Auditor]\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e73bd87 e-con-full elementor-hidden-tablet elementor-hidden-mobile elementor-hidden-desktop e-flex e-con e-child\" data-id=\"e73bd87\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;sticky_offset&quot;:105,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t<div class=\"elementor-element elementor-element-b411054 e-con-full e-flex e-con e-child\" data-id=\"b411054\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e09ed16 elementor-nav-menu--dropdown-none elementor-widget elementor-widget-nav-menu\" data-id=\"e09ed16\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;}}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Men\u00fc\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-e09ed16\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6124\"><a href=\"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/independent-auditors-report\/\" class=\"elementor-item\">Independent Auditor\u2019s Report<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-e09ed16\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6124\"><a href=\"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/independent-auditors-report\/\" class=\"elementor-item\" tabindex=\"-1\">Independent Auditor\u2019s Report<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55a0140 e-con-full e-flex e-con e-child\" data-id=\"55a0140\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-391fa91 elementor-widget elementor-widget-text-editor\" data-id=\"391fa91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<strong>PCC-Newsletter<\/strong>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d5eb02 elementor-widget elementor-widget-image\" data-id=\"7d5eb02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/pcc.eu\/investor-relations\/newsletter-anmeldung\/\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"425\" height=\"103\" src=\"https:\/\/geschaeftsbericht-2024.pcc.eu\/wp-content\/uploads\/2025\/04\/PCC-Geschaeftsbericht-2024-newsletter-icon-blue.svg\" class=\"attachment-full size-full wp-image-4970\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Auditors&#8217; report Independent Auditor\u2019s Report To PCC SE, Duisburg Audit Opinions We have audited the consolidated financial statements of PCC SE, Duisburg, and its subsidiaries (the Group), which comprise the consolidated statement of financial position as at 31 December 2024, the consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated statement [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":6,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5375","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/wp-json\/wp\/v2\/pages\/5375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/wp-json\/wp\/v2\/comments?post=5375"}],"version-history":[{"count":10,"href":"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/wp-json\/wp\/v2\/pages\/5375\/revisions"}],"predecessor-version":[{"id":5553,"href":"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/wp-json\/wp\/v2\/pages\/5375\/revisions\/5553"}],"wp:attachment":[{"href":"https:\/\/geschaeftsbericht-2024.pcc.eu\/en\/wp-json\/wp\/v2\/media?parent=5375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}