to download the 2012 registration document. - Groupe M6

2012 FINANCIAL STATEMENTS AND RELATED NOTES6.6. Statutory Auditors’ report on the parent company financialstatementsPricewaterhouseCoopers AuditErnst & Young et Autres63, rue de Villiers Tour First, 1, place des Saisons92208 Neuilly-sur-Seine Cedex 92400 CourbevoieFranceFranceMétropole Télévision S.A.Registered office: 89, avenue Charles de Gaulle - 92575 Neuilly-sur-Seine CedexShare capital: €50,353,585.60Financial year ended 31 December 2012Statutory Auditors’ report on the parent company financial statementsTo the Shareholders,In compliance with the assignment entrusted to us by your General Meetings, we hereby report to you forthe financial year ended 31 December 2012, on:• the audit of the accompanying financial statements of the Métropole Télévision – M6 company;• the justification of our assessments;• the specific verifications and information required by law.The annual financial statements have been prepared by the Executive Board. Our role is to express anopinion on these financial statements based on our audit.1. Opinion on the annual financial statementsWe conducted our audit in accordance with accepted professional standards applicable in France. Thesestandards require that we plan and perform the audit to obtain reasonable assurance that the financialstatements are free of material misstatement. An audit includes examining evidence supporting theamounts and disclosures in the financial statements on a test basis or other means of selection. An auditalso involves assessing the accounting principles used and the significant estimates made bymanagement, as well as evaluating the overall adequacy of the presentation of information in the financialstatements. We believe our audit provides a reasonable basis for our opinion.In our opinion, in light of French accounting principles and methods, the annual financial statements givea true and fair view of the financial position, assets and liabilities, and net profit of the company from thetransactions for the financial year then ended.2. 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:• Notes 2.1.2 and 2.4 disclose the Company’s principles and methods for accounting for its coproductionsand broadcasting rights,GROUPE M6 - DOCUMENT DE REFERENCE 2012 - 234