205
ANNUAL REPORT AND CONSOLIDATED ACCOUNTS 2013
statements, and assessing the reasonableness of the estimates, based on the judgements and criteria
of Board of Directors used in the preparation of the consolidated financial statements; (ii) verification
of the consolidation operations; (iii) assessing the appropriateness and consistency of the accounting
principles used and their disclosure, as applicable; (iv) assessing the applicability of the going concern
basis of accounting; (v) assessing the overall presentation of the consolidated financial statements;
and (vi) assessing the completeness, truthfulness, accuracy, clarity, objectivity and lawfulness of the
consolidated financial information.
5.
Our audit also covered the verification that the financial information included in the Director’s report is
in consistent with the financial statements, as well as the verification set forth in paragraph 4 and 5 of
article 451º of the companies code.
6.
We believe that our audit provides a reasonable basis for our opinion.
Opinion
7.
In our opinion, the consolidated financial statements referred to above, present fairly in all material
respects, the consolidated financial position of Ibersol, S.G.P.S., S.A. as at 31 December 2013, the
consolidated comprehensive income of its operations, the changes in consolidated equity, and the
consolidated cash flows for the year then ended in accordance with International Financial Reporting
Standards as adopted by the European Union and the information included is complete, true, up-to-
date, clear, objective and lawful.
Report on other legal requirements
8.
It is also our opinion that the information included in the Directors’ Report is consistent with the
consolidated financial statements for the year and that the Corporate Governance Report includes the
information required under Article 245-A of the Portuguese Securities Code.
8 de abril de 2014
PricewaterhouseCoopers & Associados
Sociedade de Revisores Oficiais de Contas, Lda.
representada por:
Hermínio António Paulos Afonso, R.O.C.
