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financial statements in order to design audit procedures
that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of
the Group’s internal control. An audit also includes
evaluating the appropriateness of accounting policies
used and the reasonableness of accounting estimates
made by the Board of Directors, as well as evaluating the
overall presentation of the consolidated financial
statements.
We have obtained from the Company’s officials and the
Board of Directors the explanations and information
necessary for performing our audit.
We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our
unqualified opinion.
Unqualified opinion
In our opinion, the consolidated financial statements give
a true and fair view of the Group’s equity and consoli-
dated financial position as at 31 December 2014 and of its
consolidated financial performance and its consolidated
cash flows for the year then ended in accordance with
International Financial Reporting Standards as adopted
by the European Union, and with the legal and regulatory
requirements applicable in Belgium.
REPORT ON OTHER LEGAL AND
REGULATORY REQUIREMENTS
The Board of Directors is responsible for the preparation
and the content of the report on the consolidated financial
statements.
In the context of our mandate and in accordance with the
Belgian standard which is complementary to the
International Standards on Auditing as applicable in
Belgium, our responsibility is to verify, in all material
respects, compliance with certain legal and regulatory
requirements. On this basis, we provide the following
additional statements which does not modify our opinion
on the consolidated financial statements:
★
★
The annual report on the consolidated financial
statements includes the information required by law,
is consistent, in all material respects, with the
consolidated financial statements and does not present
any material inconsistencies with the information that
we became aware of during the performance of our
mandate.
Kontich, 2 April 2015
KPMG Réviseurs d’Entreprises / Bedrijfsrevisoren
Statutory Auditor
represented by
Serge Cosijns
Réviseur d’Entreprises / Bedrijfsrevisor
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05 / FINANCIAL REPORT
KINEPOLIS GROUP
ANNUAL REPORT 2014