Cogeco 2013 Annual Report Download - page 51

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50 COGECO CABLE INC. 2013 Consolidated financial statements
MANAGEMENT'S RESPONSIBILITY
RELATED TO THE CONSOLIDATED FINANCIAL STATEMENTS
The consolidated financial statements of Cogeco Cable Inc. (the “Corporation”) and the financial information contained in this annual report are
the responsibility of management. The consolidated financial statements include amounts determined by management based on estimates, which
in their opinion are reasonable and fair. The consolidated financial statements have been prepared in accordance with International Financial
Reporting Standards (“IFRS”) and have been approved by the Board of Directors. Operating and financial information used elsewhere in the annual
report is consistent with that of the consolidated financial statements.
In fulfilling its responsibilities, management of Cogeco Cable Inc. and its subsidiaries has developed, and continues to improve administrative and
accounting systems in order to provide reasonable assurance that assets are safeguarded against loss or unauthorized use and maintains internal
accounting controls to ensure that financial records are reliable for preparing the financial statements. The Board of Directors carries out its
responsibility for the financial statements in this annual report principally through its Audit Committee, which reviews the annual consolidated
financial statements of the Corporation and recommends their approval to the Board of Directors. The Committee periodically meets with
management and the external auditor to discuss the results of the external and internal examinations and matters having an impact on financial
information.
The independent external auditor appointed by the shareholders, Deloitte LLP, Chartered Accountants, are responsible for making an independent
examination of the consolidated financial statements in accordance with Canadian auditing standards and to issue an opinion on the statements.
The independent external auditor have free access to the Audit Committee, with or without the presence of management. Their report follows.
Louis Audet
President and Chief Executive Officer Pierre Gagné
Senior Vice-President and Chief Financial Officer
Montreal, October 30, 2013