Annual Financial Statements年度的财务报表.pdf

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1、AnnualFinancialStatementsBMOPrivatePortfoliosDecember31,2017BMOPrivateU.S.SpecialEquityPortfolioIndependentAuditor’sReportTotheUnitholdersofBMOPrivateCanadianMoneyMarketPortfolioBMOPrivateCanadianCoreEquityPortfolioBMOPrivateCanadianSpecialEquityPortfolioBMOPrivateCanadianMid-TermBo

2、ndPortfolioBMOPrivateU.S.EquityPortfolioBMOPrivateCanadianCorporateBondPortfolioBMOPrivateInternationalEquityPortfolioBMOPrivateDiversifiedYieldPortfolioBMOPrivateU.S.GrowthEquityPortfolioBMOPrivateEmergingMarketsEquityPortfolioBMOPrivateCanadianIncomeEquityPortfolioBMOPrivateU.S.Sp

3、ecialEquityPortfolioBMOPrivateCanadianShort-TermBondPortfolio(collectivelythe“Portfolios”)____________________________________________________________________________________________________________WehaveauditedtheaccompanyingfinancialstatementsofeachofthePortfolios,whichcomprisethe

4、statementsoffinancialpositionasatDecember31,2017andDecember31,2016andthestatementsofcomprehensiveincome,changesinnetassetsattributabletoholdersofredeemableunitsandcashflowsfortheyearsendedDecember31,2017andDecember31,2016,andtherelatednotes,whichcompriseasummaryofsignificantaccounti

5、ngpoliciesandotherexplanatoryinformation.Management’sresponsibilityforthefinancialstatementsManagementisresponsibleforthepreparationandfairpresentationofthefinancialstatementsofeachofthePortfoliosinaccordancewithInternationalFinancialReportingStandards,andforsuchinternalcontrolasman

6、agementdeterminesisnecessarytoenablethepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror.Auditor’sresponsibilityOurresponsibilityistoexpressanopiniononthefinancialstatementsofeachofthePortfoliosbasedonouraudits.Weconductedourauditsinaccorda

7、ncewithCanadiangenerallyacceptedauditingstandards.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreefrommaterialmisstatement.Anauditinvolvesperformingprocedurestoobtainauditevidenceabo

8、uttheamountsanddisc