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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.
Opinion
In our opinion, the accompanying financial statements present fairly, in all material
respects, the equity and financial position of Atresmedia Corporación de Medios de
Comunicación, S.A. as at 31 December 2015, and their results and their cash flows for
the year then ended 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.
Report on Other Legal and Regulatory Requirements
The accompanying directors’ report for 2015 contains the explanations which the
Parent’s directors consider appropriate about the situation of Atresmedia Corporación de
Medios de Comunicación, S.A., the evolution of their business and other matters, but is
not an integral part of the financial statements. We have checked that the accounting
information in the directors' report is consistent with that contained in the financial
statements for 2015. Our work as auditors was confined to checking the directors’ report
with the aforementioned scope, and did not include a review of any information other
than that drawn from the accounting records of Atresmedia Corporación de Medios de
Comunicación, S.A..
DELOITTE, S.L.
Inscribed in R.O.A.C. nº S0692
Luis Jiménez Guerrero
February, 24 2016