PricewaterhouseCoopers Auditores, S.L., Torre PwC, Pº de la Castellana 259 B, 28046 Madrid, España
Tel.: +34 915 684 400 / +34 902 021 111, Fax: +34 913 083 566,
R. M. Madrid, hoja87.250-1, folio75, tomo9.267, libro8.054, sección 3ª
Inscrita en el R.O.A.C. con el númeroS0242 - CIF: B-79 031290
This version of our report is a free translation of the original, which was prepared in Spanish.
All possible care has been taken to ensure that the translation is an accurate representation of
the original. However, in all matters of interpretation of information, views or opinions, the
original language version of our report takes precedence over this translation.
AUDITOR’S REPORT ON CONSOLIDATED ANNUAL ACCOUNTS
To the Shareholders of Bolsas y Mercados Españoles, Sociedad Holding de Mercados y Sistemas
Financieros, S.A.:
We have audited the consolidated annual accounts of Bolsas y Mercados Españoles, Sociedad Holding
de Mercados y Sistemas Financieros, S.A. (the Company) and its subsidiaries (the Group), consisting
of the consolidated balance sheet at 31 December 2013, the consolidated income statement, the
consolidated statement of other comprehensive income, the total consolidated statement of changes in
equity, the consolidated cash flow statement and related notes to the consolidated annual accounts for
the year then ended. As explained in Note 1.b, the Directors of the Company are responsible for the
preparation of these consolidated annual accounts in accordance with the International Financial
Reporting Standards as endorsed by the European Union, and other provisions of the financial
reporting framework applicable to the group. Our responsibility is to express an opinion on the
consolidated annual accounts taken as a whole, based on the work performed in accordance with the
legislation governing the audit practice in Spain, which requires the examination, on a test basis, of
evidence supporting the annual accounts and an evaluation of whether their overall presentation, the
accounting principles and criteria applied and the estimates made are in accordance with the
applicable financial reporting framework.
In our opinion, the accompanying consolidated annual accounts for 2013 present fairly, in all material
respects, the consolidated financial position of Bolsas y Mercados Españoles, Sociedad Holding de
Mercados y Sistemas Financieros, S.A. and its subsidiaries at 31 December 2013 and the consolidated
results of its operations and the consolidated cash flows for the year then ended in accordance with the
International Financial Reporting Standards as endorsed by the European Union, and other provisions
of the applicable financial reporting framework.
The accompanying consolidated directors’ Report for 2013 contains the explanations which the Bolsas
y Mercados Españoles, Sociedad Holding de Mercados y Sistemas Financieros, S.A.’s Directors
consider appropriate regarding the group’s situation, the development of its business and other
matters and does not form an integral part of the consolidated annual accounts. We have verified that
the accounting information contained in the consolidated directors’ Report is in agreement with that of
the consolidated annual accounts for 2013.Our work as auditors is limited to checking the consolidated
directors’ Report in accordance with the scope mentioned in this paragraph and does not include a
review of information other than that obtained from the accounting records of Bolsas y Mercados
Españoles, Sociedad Holding de Mercados y Sistemas Financieros, S.A. and its subsidiaries.
PricewaterhouseCoopers Auditores, S.L.
Original in Spanish signed by
Julián González Gómez
Partner
28 February 2014
64
Annual Accounts
Auditor’s Report
Translation of a report originally issued in Spanish based on our work performed in
accordance with the audit regulations in force in Spain an of financial statements
originally issued in Spanish and prepared in accordance with the regulatory financial
reporting framework applicable to the Group (see Notes 1 and 26). In the event of a
discrepancy, the Spanish-language version prevails.
Annual
Report 2013
BME
1...,54,55,56,57,58,59,60,61,62,63 65,66,67,68,69,70,71,72,73,74,...236