ProQR(US:PRQR)2023-03-29 20:06Financial Reporting and Compliance - The financial statements have been prepared in accordance with IFRS, requiring estimates and assumptions that may affect reported amounts of assets and liabilities [531]. - There have been no material adjustments to prior period estimates for any of the periods included in the Annual Report [531]. - The Company uses non-GAAP financial measures to present its financial position and operating results, which should be used in conjunction with IFRS measures [23]. - The Company maintains its books and records in euro, presenting financial statements in euro as its functional currency [24]. Risks and Uncertainties - Forward-looking statements involve risks and uncertainties, including the impact of the COVID-19 pandemic on operations and clinical trials [30]. - The Company cautions that actual results may differ materially from forward-looking statements due to various risks and uncertainties [32]. - Market data and industry forecasts included in the Annual Report are based on assumptions and limitations, and should not be given undue weight [34]. - The Company relies on contract manufacturers for research and development materials, which poses a risk of supply interruption [30]. Financial Planning and Collaboration - The accuracy of estimates regarding future revenue, expenses, and capital requirements is critical for the Company's financial planning [30]. - The Company emphasizes the importance of securing collaborations with partners to realize intended benefits [30].