to download the 2012 registration document. - Groupe M6

2012 FINANCIAL STATEMENTS AND RELATED NOTES2. Justification of assessmentsPursuant to the application of the provisions of Article L. 823-9 of the Commercial Code relative to thejustification of our assessments, we bring to your attention the following matters:• At least once a year the company performs an impairment test on goodwill and intangible assetswith indefinite useful lives as described in Note 4.7. We examined the manner for the implementationof this impairment test as well as the cash flow forecasts and assumptions used. We also verifiedthat Note 15 provides the appropriate information.• Note 3.3 describes the situations in which the management of your company has used estimatesand put forward assumptions within the scope of preparing the financial statements. Our workinvolved assessing the data and assumptions on which these estimates are based, reviewing thecalculations made by your company, and ensuring that the notes to the consolidated financialstatements provide suitable information, in particular Notes 4.5, 4.10 and 4.15 relating to audiovisualand broadcasting rights and provisions.These assessments were made within the framework of our audit, which focuses on the consolidatedfinancial statements as a whole, and accordingly contributed to the issuance of our opinion in the firstpart of this report.3. Specific verificationsIn accordance with accepted professional standards in France, we have also performed the specificverifications required by law regarding the information in respect of the Group disclosed in themanagement report.We have no comments to make concerning the fairness of the information and its consistency with theconsolidated financial statements.Neuilly-sur-Seine and Paris La Défense, 20 February 2013The Statutory AuditorsPricewaterhouseCoopers AuditMarc GhiliottiPartnerErnst & Young et AutresBruno PerrinPartner212 - M6 GROUP - 2012 REGISTRATION DOCUMENT