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On 5 October 2012, the Spanish Cabinet also resolved to authorise the transfer of the
audiovisual communication licence held by La Sexta and the assignment for private use of the
associated public radioelectric domain. From that date onwards, the operations of La Sexta are
deemed to be performed for accounting purposes by Antena 3 de Televisión, S.A.
The public deed of merger of Antena 3 de Televisión, S.A. with Gestora de Inversiones
Audiovisuales La Sexta, S.A. was filed at the Madrid Mercantile Registry on 31 October 2012,
and as a result the latter was dissolved and all its assets and liabilities were transferred en
bloc to the former.
The consolidated financial statements of Atresmedia for 2014 were formally prepared by the
directors at the Board of Directors Meeting held on 25 February 2015. The financial statements
for 2013 were approved without any changes by the Company's shareholders at the Annual
General Meeting held on 23 April 2014. The shareholders also resolved to change the
Company's name from Antena 3 de Televisión, S.A. to Atresmedia Corporación de Medios de
Comunicación, S.A.
In view of the business activity carried on by the Company, it does not have any
environmental liability, expenses, assets, provisions or contingencies that might be material
with respect to its equity, financial position or results. Therefore, no specific disclosures
relating to environmental issues are included in these notes to the financial statements.
2.- Basis of presentation of the financial statements
Regulatory financial reporting framework applicable to the Company
The accompanying financial statements were formally prepared by the Company’s directors in
accordance with the regulatory financial reporting framework applicable to the Company,
which consists of:
a) The Spanish Commercial Code and all other Spanish corporate law.
b) The Spanish National Chart of Accounts approved by Royal Decree 1514/2007 and its
industry adaptations, and Spanish National Securities Market Commission (CNMV) Circular
1/2008, of 30 January, on the periodic information of issuers whose securities are admitted to
trading on regulated markets.
c) The mandatory rules approved by the Spanish Accounting and Audit Institute in order to
implement the Spanish National Chart of Accounts and the relevant secondary legislation, in
addition to the mandatory rules approved by the Spanish National Securities Market
Commission.
d) All other applicable Spanish accounting legislation.
Fair presentation
The accompanying financial statements, which were obtained from the Company's accounting
records, are presented in accordance with the regulatory financial reporting framework
applicable to the Company and, in particular, with the accounting principles and rules
contained therein and, accordingly, present fairly the Company's equity, financial position,
results of operations and cash flows for 2014. These financial statements, which were formally
prepared by the Company's directors, will be submitted for approval by the shareholders at
the Annual General Meeting, and it is considered that they will be approved without any
changes. The financial statements for 2013 were approved by the shareholders at the Annual
General Meeting held on 23 April 2015.
Non-obligatory accounting principles applied
No non-obligatory accounting principles were applied. Also, the directors formally prepared
these financial statements taking into account all the obligatory accounting principles and
standards with a significant effect hereon. All obligatory accounting principles were applied.