Annual Financial Statements 2006

The Executive Board of Bilfinger Berger AG is responsible for preparing the consolidated financial statements and the Group’s management report. The consolidated financial statements as of December 31, 2006 have been prepared in accordance with International Financial Reporting Standards (IFRS) as they are to be applied in the European Union and with complementary guidelines pursuant to Section 315a, Subsection 1 of the German Commercial Code (HGB).

The internal controlling systems and the use of uniform guidelines throughout the Group, combined with the measures we take for the training of our employees, ensure the accuracy of the consolidated financial statements and of the Group’s management report. Adherence to the provisions of the law and to the Group’s internal guidelines are continually checked throughout the Group, as are the reliability and functionality of the monitoring systems.

In conformance with the requirements of the German Corporate Monitoring and Transparency Act, our risk management system is designed so that the Executive Board can recognize potential risks at an early stage and take any necessary countermeasures.

Two companies of auditors, PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft and Ernst & Young AG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft, have audited the consolidated financial statements and the Group’s management report in accordance with the relevant resolution of the Annual General Meeting, and have issued their auditor’s report without any reservations.

Together with the external auditors, the Supervisory Board’s Audit Committee and, subsequently, the entire Supervisory Board discussed in detail the consolidated financial statements, including the Group’s management report and the auditor’s report. The results of the audit from the Supervisory Board are stated in the report of the Supervisory Board.

The Executive Board

Prof. Hans Helmut Schetter

Dr. Jürgen M. Schneider