Cuentas anuales e informe revisión contable_Año 2010 - Fundación ...

CERTIFICADO ACREDITATIVO DE LA APROBACIÓN DE CUENTAS
FUNDACIÓN: Fundación Bertelsmann
EJERCICIO: 2010
Michaela Hertel, en su calidad de Secretario del Patronato de la Fundación
Bertelsmann, inscrita en el Registro de Fundaciones del Ministerio de Cultura con el
número 268,
CERTIFICO:
1º) Que con fecha 23/02/2011, debidamente convocado al efecto, se celebró
reunión del Patronato, a la que asistieron los siguientes Patronos:
1. Elizabeth Mohn (Presidenta)
2. Carsten Moser (Patrono y Secretario General)
3. Eduardo Montes (Patrono)
4. Fernando Carro de la Prada (Patrono)
5. Ricardo Díez Hochleitner (Patrono)
6. Hans Hermann Meinke (Patrono)
7.
8.
2º) Que en dicha reunión se adoptó por UNANIMIDAD de los asistentes el acuerdo
de APROBAR LAS CUENTAS ANUALES correspondientes al ejercicio 2010, cerrado
el 31/12/2010, según consta en el acta.
3º) Igualmente se adoptó el acuerdo de destinar en el ejercicio a los fines
fundacionales, recursos en forma de gasto e inversiones directamente asociadas a las
actividades desarrolladas en cumplimiento de fines, por importe de 1.589.764,12 €,
equivalente al 93,53% % en la base de destino de rentas, obtenida en la forma
determinada en el artículo 32 del Reglamento de Fundaciones de Competencia
Estatal, aprobado por Real Decreto 1337/2005, de 11 de diciembre.
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4º) Que igualmente se aprobó en dicha reunión la propuesta de aplicación del
excedente en la forma establecida en la nota 3 de la memoria según se dispone en los
modelos de cuentas anuales, aprobados en las Normas de adaptación del Plan
General de Contabilidad a las entidades sin fines lucrativos (Real Decreto 776/1998,
de 30 de abril), y de conformidad con los criterios que se establecen en el artículo 27
de la Ley 50/2002, de 26 de diciembre, de Fundaciones, desarrollado por el artículo 32
del Reglamento de Fundaciones de Competencia Estatal, aprobado por Real Decreto
1337/2005, de 11 de noviembre.
5º) Que las cuentas anuales aprobadas se acompañan en Anexo a esta
certificación, formando un solo documento que firman los Patronos, según consta en la
hoja número 3, y compuesto de los siguientes estados: Balance de Situación, Cuenta
de Resultados, Memoria de las actividades fundacionales y de la gestión económica
(incluyendo Cuadros de Aplicación de elementos patrimoniales a fines propios el
Cuadro de Financiación y grado de cumplimiento del Plan de Actuación), e Inventario.
6º) Que la Fundación puede formular las cuentas de forma abreviada y no está
obligada a someter sus cuentas a auditoria de conformidad con el artículo 25 de la Ley
50/2002, de 26 de diciembre, de Fundaciones.
Y para que así conste, expido la presente en Barcelona , a 23 de Febrero de 2011.
Michaela Hertel
Secretaria del Patronato
Elizabeth Mohn
Presidenta del Patronato
Vº. Bº.
……………………………..
………………………………….
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Buisan, Ramon, Fundación Bertelsmann
De:
carolina.diez.canameras@es.pwc.com
Enviado el: lunes, 12 de julio de 2010 19:37
Para:
Buisan, Ramon, Fundación Bertelsmann
CC:
victoria.bosch@es.pwc.com
Asunto:
FB: 2nd.Quarter 2010 review
Datos adjuntos: ATT00001..htm
Memo from Carolina Diez Cañameras of PricewaterhouseCoopers
-------------------- Start of message text --------------------
Dear Ramón,
We have reviewed Fundación Bertelsmann's financial statements for the 2nd quarter 2010 with the following
information provided by you:
- Financial statements and analytical bookkeeping.
- General ledgers of all accounts.
- Accruals, bank, cash and VISA reconciliations.
The general procedure that we have followed in this checking is the following:
1) Accounting review
- We have verified general ledgers of all accounts and we have checked if information have been registered based on
Spanish accounting procedures, that figures are reasonable, that expenses have been registered or accrued in the
correct period,
- Whether accounting information have transferred correctly into financial statements documentation (balance, trial
balance and profit and lost accounts),
- and whether financial information match with analytical information.
We have not checked related documents of all entries. Nevertheless, In certain cases (at random or when the figures
are quite high) we ask for copies of invoices or related documents.
2) We have sent a breakdown of all issues pending to be reviewed or corrected in financial statements.
3) Fundación Bertelsmann has proceed to make changes on accounting and then have provided us information with
the corrections made and with their comments.
4) Finally we have checked that changes have been registered.
Best regards
Carolina Diez Cañameras | Supervisor | TMAS-GCS | PricewaterhouseCoopers Compliance Services, S.L. | Avenida Diagonal, 640 - 08017 Barcelona |
Tel.: +34 619035578 (Ext. 72919) | Email: carolina.diez.canameras@es.pwc.com
--------------------- End of message text --------------------
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1

pwc
Barcelona, 2:th October 2010
DearRamón,
We have reviewed Fundación Bertelsmann's financial statements for the 3rd quarter of 2010 with the
following information provided by you:
- Financial statements and analytical bookkeeping.
- Generalledgers of all accounts.
- Accruals, bank, cash and VISA reconciliations.
The general procedure
that we have followed in this checking is the following:
1) Accounting review
- We have verified general ledgers of all accounts and we have checked if information have been
registered based on Spanish accounting procedures, that figures are reasonable, that expenses have
been registered or accrued in the correct period,
- Whether accounting information has been transferred correctly into financial statements
documentation (balance, trial balance and profit and lost accounts),
- and whether financial information match with analytical information.
We have not checked related documents of all entries. Nevertheless, In certain cases (at random or
when the figures are quite high) we ask for copies of invoices or related documents.
2) We have sent you a breakdown of all issues pending to be reviewed or corrected in financial
statements.
3) Fundación Bertelsmann has proceeded to make changes on accounting and then have provided us
information with the corrections made and with their comments.
4) Finally we have checked that changes have been registered.
Victoria Bosch
Manager
r····················································· .
PricewaterhouseCoopers Compliance Services, S.L., Avda. Diagonal 640 08017,Barcelona, España
T: +34915684400 F: +34913083566, unuur.puic.corri/es
R.M. Madrid, hoja M-256639, folio 52, tomo 15.313, libro 0, sección 8". CIF: 8·82610981

pwc
Barcelona, 2Jlh January 2011
DearRamón,
We have reviewed Fundación Bertelsmann's financial statements for the 4th quarter of 2010 with the
following information provided by you:
- Financial statements and analytical bookkeeping.
- Generalledgers of all accounts.
- Accruals, bank, cash and VISA reconciliations.
The general procedure that we have followed in this checking is the following:
1) Accounting review
- We have verified general ledgers of all accounts and we have checked if information have been
registered based on Spanish accounting procedures, that figures are reasonable, that expenses have
been registered or accrued in the correct period,
- Whether accounting information has been transferred correctly into financial statements
documentation (balance, trial balance and profit and lost accounts),
- and whether financial information match with analytical information.
We have not checked related documents of all entries. Nevertheless, In certain cases (at random or
when the figures are quite high) we ask for copies of invoices or related documents.
2) We have sent you a breakdown of all issues pending to be reviewed or corrected in financial
statements.
3) Fundación Bertelsmann has proceeded to make changes on accounting and then have provided us
information with the corrections made and with their comments.
4) Finally we have checked that changes have been registered.
Yours Faithfully
Victoria Bosch
Senior Manager
r····················································· , .
PricewaterhouseCoopers Compliance Seruices, S.L., Avda. Diagonal 640 08017,Barcelona, España
T: +34915684400 F: +34913083566, unoui.pioc.com/es
R.M, Madrid, hoja M-256639, folio 52, tomo 15,313, libro 0, sección S', CIF: B-S2 6109S1