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75

Translation of a report originally issued in Spanish. In the event of a discrepancy, the Spanish-language version prevails.

INDEPENDENT AUDITOR'S REPORT ON FINANCIAL STATEMENTS

To the Shareholders of Atresmedia Corporación de Medios de Comunicación, S.A.,

Report on the Financial Statements

We have audited the accompanying financial statements of Atresmedia Corporación de

Medios de Comunicación, S.A, which comprise the balance sheet as at 31 December

2014, and the statement of profit or loss, statement of comprehensive income, statement

of changes in equity, statement of cash flows and notes to the financial statements for

the year then ended.

Directors’ Responsibility for the Financial Statements

The Parent’s directors are responsible for preparing the accompanying financial

statements so that they present fairly the equity, financial position and results of

Atresmedia Corporación de Medios de Comunicación, S.A. in accordance with

International Financial Reporting Standards as adopted by the European Union and the

other provisions of the regulatory financial reporting framework applicable to the Group

in Spain and for such internal control as the directors determine is necessary to enable the

preparation of financial statements that are free from material misstatement, whether due

to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on our

audit. We conducted our audit in accordance with the audit regulations in force in Spain.

Those regulations require that we comply with ethical requirements and plan and perform

the audit to obtain reasonable assurance about 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 auditor’s

judgement, 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 auditor

considers internal control relevant to the preparation by the Parent’s directors 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

management, 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.