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      "text": "From our perspective, the valuation of owned and leased aircraft was a key audit matter in our audit as the valuation of this item, which is significant in amount, is highly complex.",
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      "text": "Auditor's response\nWe firstly scrutinized the internal control system established by the executive directors for the valuation of own and leased aircraft by testing the design of the processes and assessing the risk of material misstatement.",
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      "text": "Reasons why the matter was determined to be a key audit matter\nThe aircraft reported in the consolidated financial statements of Deutsche Lufthansa Aktiengesellschaft represent a significant portion of the assets of the Lufthansa Group.",
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      "text": "2. Valuation of own and leased aircraft",
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