ANNUAL REPORT ‘12
AUDIT REPORTS AND OPINIONS
258
INTRODUCTION
1_ We have examined the separate financial
statements of ANA – Aeroportos de Portugal, S.A.,
which comprise the Separate Statement of Financial
Position as of December 31, 2012 (presenting a total
assets of 2,297,709 thousand euros and a total
shareholder's equity of 471,125 thousand euros,
including net results amounting to 58,363 thousand
euros), the Separate Income Statement, the Statement
of Changes in Equity, the Separate Statement of
Comprehensive Income and the Separate Statements
of Cash Flows for the year then ended and the
corresponding notes.
RESPONSIBILITIES
2_ The Company’s Board of Directors is responsible
for the preparation and fair presentation of the
Separate Financial Statements which give a true and
fair view of the financial position of the Company, the
result and comprehensive income of its operations,
changes in equity and its cash flows as well as to
adopt adequate accounting criteria and policies and
to maintain a proper internal control system.
3_ Our responsibility is to express a professional
and independent opinion based on our examination of
the above mentioned financial statements.
SCOPE
4_ Our examination was performed in accordance
with the Technical Auditing Standards and Guidelines
approved by the Portuguese Institute of Statutory
Auditors, which require that the examination be
planned and performed with the objective of obtaining
reasonable assurance about whether the separate
financial statements are free of material misstatements.
Therefore, the examination included:
-
verification, on samples basis, of the evidence
supporting the amounts shown in the financial
statements and assessing the reasonableness
of the estimates, based on judgments and criteria
defined by the Board of Directors, used in the
preparation of the financial statements;
- assessing the adequacy of the accounting policies
adopted and its disclosure, considering the
circumstances;
- verification of the applicability of the going
concern concept;
- assessing the adequacy of the overall presenta-
tion of the financial statements.
5_ Our examination also comprised the verification
that the financial information included in theManagement
Report is in accordance with the financial statements.
6_ We believe that our audit provides an acceptable
basis to give our opinion on the above mentioned
financial statements.
STATUTORY AUDITOR’S REPORT
ON SEPARATE FINANCIAL STATEMENTS*
*
Free translation from the original in Portuguese
