AMPER, SA and Subsidiaries Consolidated Financial Statements for ...
AMPER, SA and Subsidiaries Consolidated Financial Statements for ... AMPER, SA and Subsidiaries Consolidated Financial Statements for ...
Likewise, in its meeting of 22 February 2012 the Auditing Commission approved the Multi-Year Plan for supervising the ICSFI for the Amper Group. The Plan includes the realisation of tests on areas that were considered relevant within the Amper Group, taking in the totality of the same during the three-year period covered by the Plan, excluding certain areas or processes that were considered to be especially relevant, among which were the process for the closing of accounts and the review of decisions and estimates, the evaluation of which takes place on an annual basis. If the ICSFI information provided to the markets has been subject to review by the external auditor. If not, please state why. The Amper Group has submitted the ICSFI information provided to the markets for the 2011 fiscal year to review by an external auditor. The scope of the review procedures on the part of the auditor was in accordance with the Draft Action Guidelines dated 28 October 2011 and the corresponding orientation model of the auditor’s report made public by the account auditor’s representatives Additionally, on 25 January 2012 the Spanish Institute of Certified Account Auditors established certain additional considerations for the same in its Circular E 01/2012, which were also taken into consideration in the procedures applied by the external auditor.
KPMG KPMG Auditores S.L Edificio Torre Europa Pº de la Castellana, 95 28046 Madrid Auditors report related to the Amper, S.A. Internal Control System for Financial Information (ICSFI), for fiscal year 2011. To the administrators of Amper, S.A. In accordance with the request made by the Amper, S.A. Board of Directors (the Company) and with our proposal letter dated the 24 th of February 2012, we have applied specific procedures to the Information related to the ICSFI, contained in the Annual Amper, S.A. Corporate Governance Report, for fiscal year 2011, which summarises the company’s internal control procedures concerning the annual financial information. Following the modifications made under the Sustainable Economy Act 2/2011 dated 4 March, the Securities Market Act 24/1988 dated 28 July, now requires that, starting from the business years that begin on the 1 st of January 2011, the Annual Corporate Governance Report (hereinafter, ACGR) must include a description of the main characteristics of the internal control and risk management systems, in relation to the issuance of regulated financial information. With reference to this particular matter, the Spanish Securities and Exchange Commission (CNMV) advocated the establishment of an Internal Control Work Group (hereinafter, ICWG), to oversee the Financial Information of listed companies, with the aim of drawing up a set of recommendations relating to the ICFSI. As a result of the work carried out by the ITWG, in June 2010 an Internal Control document was published, dealing with the Financial Information of listed companies (hereinafter, the ICWG document). Section III of this document includes a “Guide for preparing a description of the Internal Control System for Financial Information”, which is made up of sixteen basic guidelines, which in the opinion of ICWG, should be employed by every firm when describing the main characteristics of their ICSFI. In a letter 28 December 2011, the CNMV reminds companies of the aforementioned legal amendments, which must be taken into account when drawing up any Information related to the ICSFI, which they intend to publish, until such time as the CMNV publishes the final version of its bulletin, defining a new ACGR model. For the purposes of the provisions contained in guideline number 16, in section III of the ICWG document, which requires the companies to indicate whether or not the ICSFI description has been reviewed by the external auditor, and if so, they are instructed to include the relevant report, on 28 October 2011, the Corporations that represent the account auditors, made public their draft for the Guidelines, together with the corresponding procedural guide for preparing the auditor’s report (hereinafter, Guidelines Draft). In addition, on 25 January 2012, the Spanish Institute of Chartered Accountant’s bulletin number E01/2102 establishes certain additional considerations related to this same matter. KPMG Auditores SL, a Spanish limited liability company Companies Register, Madrid T 11961, F 90 is a subsidiary if KPMG Europe LLP, a member company of Section 8.H (V) 188007, Entry 9 the KPMG network of independent companies, allied to KPMG NIF B 78510153 International Cooperative (KPMG INTERNATIONAL) a Swiss company The Board of Directors is responsible for adopting suitable measures that reasonably guarantee the implementation, maintenance and oversight of an appropriate internal control system, as well putting in place improvements to said system and the preparation and
- Page 119 and 120: B.1.38 Specify whether the Audit Re
- Page 121 and 122: the Law on Public Limited Companies
- Page 123 and 124: Brief description ORGANISATIONAL AN
- Page 125 and 126: Name of the Committee APPOINTMENTS
- Page 127 and 128: The Committees of the Board of Dire
- Page 129 and 130: D.1 Description of the risk policy
- Page 131 and 132: equired, its renewal or non renewal
- Page 133 and 134: YES Specify the measures adopted Th
- Page 135 and 136: Amper, S A losses for the fiscal ye
- Page 137 and 138: Beneficiaries: The Managing Directo
- Page 139 and 140: Likewise, in its session of 25 May
- Page 141 and 142: Not applicable 3. Although Commerci
- Page 143 and 144: the directors concerned, in additio
- Page 145 and 146: See caption: B.1.21 Not applicable
- Page 147 and 148: Complies 28. The companies must mak
- Page 149 and 150: c) Main characteristics of occupati
- Page 151 and 152: of the participation in the differe
- Page 153 and 154: a) To submit proposals with regard
- Page 155 and 156: G - OTHER INFORMATION OF INTEREST I
- Page 157 and 158: APPENDIX TO THE ANNUAL CORPORATE GO
- Page 159 and 160: - In the case of all other employee
- Page 161 and 162: changes approved, as well as formal
- Page 163 and 164: EVALUATING RISKS IN FINANCIAL INFOR
- Page 165 and 166: The descriptions cover controls for
- Page 167 and 168: The manual establishes that its upd
- Page 169: A description of the scope of the e
- Page 173 and 174: 3. Review the explanatory documenta
- Page 175 and 176: Principal Companies of the Amper Gr
- Page 177 and 178: AMPER, S.A. Balance Sheets (Thousan
- Page 179 and 180: AMPER PROGRAMAS DE ELECTRÓNICA Y C
- Page 181 and 182: AMPER SISTEMAS, S.A. (Unipersonal)
- Page 183 and 184: HEMISFERIO NORTE BRASIL, S. L. (Uni
- Page 185 and 186: GRUPO MEDIDATA INFORMÁTICA Balance
- Page 187 and 188: EPICOM, S.A. Balance Sheets (Thousa
- Page 189 and 190: LANDATA COMUNICACIONES DE EMPRESA,
- Page 191 and 192: AMPER GROUP Balance Sheets (Thousan
- Page 193 and 194: eLandia INTERNATIONAL, INC. Balance
- Page 195 and 196: 7. Delegation, in favour of the Boa
- Page 197 and 198: a) By the subsequent and express re
- Page 199 and 200: In accordance with the provisions s
- Page 201 and 202: Resolutions relating to item three
- Page 203 and 204: Shareholders representing at least
- Page 205 and 206: members are present or represented
- Page 207 and 208: This Regulation aims to: a) Make pu
- Page 209 and 210: • Significant events notified to
- Page 211 and 212: information could be harmful to the
- Page 213 and 214: Article 7. Convening of a meeting a
- Page 215 and 216: Article 11. Agenda The agenda shall
- Page 217 and 218: esolution previously adopted to suc
- Page 219 and 220: Article 28: Publication Following i
Likewise, in its meeting of 22 February 2012 the Auditing Commission approved the Multi-Year<br />
Plan <strong>for</strong> supervising the ICSFI <strong>for</strong> the Amper Group. The Plan includes the realisation of tests<br />
on areas that were considered relevant within the Amper Group, taking in the totality of the<br />
same during the three-year period covered by the Plan, excluding certain areas or processes<br />
that were considered to be especially relevant, among which were the process <strong>for</strong> the closing of<br />
accounts <strong>and</strong> the review of decisions <strong>and</strong> estimates, the evaluation of which takes place on an<br />
annual basis.<br />
If the ICSFI in<strong>for</strong>mation provided to the markets has been subject to review by the<br />
external auditor. If not, please state why.<br />
The Amper Group has submitted the ICSFI in<strong>for</strong>mation provided to the markets <strong>for</strong> the 2011<br />
fiscal year to review by an external auditor. The scope of the review procedures on the part of<br />
the auditor was in accordance with the Draft Action Guidelines dated 28 October 2011 <strong>and</strong> the<br />
corresponding orientation model of the auditor’s report made public by the account auditor’s<br />
representatives<br />
Additionally, on 25 January 2012 the Spanish Institute of Certified Account Auditors established<br />
certain additional considerations <strong>for</strong> the same in its Circular E 01/2012, which were also taken<br />
into consideration in the procedures applied by the external auditor.
Change language