2007 Annual report - Groupe M6

financial accounts
notes to the parent company financial statements
II. Justification of assessments
Pursuant to the application of the provisions of Article L.823-9 of the Commercial Code
relative to the justification of our assessments, we bring to your attention the following
matters:
• Notes 2.1.2 and 2.3 disclose the Company’s principles and methods for accounting
for its audiovisual rights (co-productions) and broadcast rights. Within the framework of
our assessment of the accounting principles and methods used by your Company, we
have ensured the appropriateness of these accounting methods and of the information
disclosed in the Notes, and we have assured ourselves of their correct application.
• Notes 2.2.2 discloses the Company’s principles and methods for accounting for
its financial assets for the financial year. Within the framework of our assessment of
the accounting principles and methods used by your Company, we have ensured the
appropriateness of these accounting methods and of the information disclosed in the
Notes and have assured ourselves of its correct application.
These assessments were made within the framework of our audit, which focuses on the
financial statements as a whole, and accordingly contributed to the issuance of a clean
opinion in the first part of our report.
III. Specific verifications and information
We have also performed, in accordance with professional standards applicable in France,
the specific verifications required by law.
We have no comments to make concerning:
• the fairness and consistency with the annual financial statements of the information
given in the Management Board report and in the documents sent to the shareholders
concerning the financial situation and the annual financial statements.
• the fairness of information disclosed in the management report on Directors’
remuneration and fringe benefits paid to directors concerned, as well as commitments
granted for their benefit upon their appointment, term of office, change of position or
subsequent to the provision of their services.
As required by law, we ensured that the various information concerning the acquisition of
shareholdings and controlling interests was provided to you in the management report.
Paris-La Défense and Neuilly-sur-Seine, 7 April 2008
The Statutory Auditors
KPMG Audit
Division of KPMG SA
Grégoire Menou
ERNST & YOUNG and others
Bruno Bizet
M6 GROUP - 2007 annual report
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