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PARWORLD (Société d’Investissement à Capital Variable)

Audit Report

To the Shareholders of

PARWORLD

Following our appointment by the Board of Directors of the SICAV dated January 19, 2011, we have audited the accompanying financial

statements of PARWORLD and of each of its sub-funds, which comprise the statement of net assets and the securities portfolio statement as at

September 30, 2011 and the statement of operations and changes in net assets for the year then ended, and a summary of significant accounting

policies and other explanatory notes on the financial statements.

Board of Directors of the SICAV’s responsibility for the financial statements

The Board of Directors of the SICAV is responsible for the preparation and fair presentation of these financial statements in accordance with

Luxembourg legal and regulatory requirements relating to the preparation of the financial statements. This responsibility includes: designing,

implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from

material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates

that are reasonable in the circumstances.

Responsibility of the Approved Auditor (“Réviseur d’entreprises agréé”)

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with

International Standards on Auditing as adopted for Luxembourg by the Commission de Surveillance du Secteur Financier. Those standards

require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial

statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The

procedures selected depend on the approved Auditor’s judgment, including the assessment of the risks of material misstatement of the

financial statements, whether due to fraud or error. In making those risk assessments, the approved Auditor considers internal control relevant

to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the

circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes

evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Board of Directors of

the SICAV, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

PricewaterhouseCoopers S.à r.l., 400 Route d’Esch, B.P. 1443, L-1014 Luxembourg

T: +352 494848 1, F:+352 494848 2900, www.pwc.lu

Cabinet de révision agréé. Expert-comptable (autorisation gouvernementale n°00123693)

R.C.S. Luxembourg B 65 477 – Capital social EUR 516 950 - TVA LU17564447

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Electrolux ZC24/10F Manual de usuario Pagina 34