LensCrafters 2013 Annual Report Download - page 158

PricewaterhouseCoopers SpA
Sede legale e amministrativa: Milano 20149 Via Monte Rosa 91 Tel. [phone] Fax [phone] Cap. Soc. Euro 6.812.000,00 i.v., C .F. e P.IVA e
Reg. Imp. Milano 12979880155 Iscritta al n° 119644 del Registro dei Revisori Legali - Altri Uffici: Ancona 60131 Via Sandro Totti 1 Tel.
0712132311 - Bari 70124 Via Don Luigi Guanella 17 Tel. [phone] - Bologna Zola Predosa 40069 Via Tevere 18 Tel. [phone] - Brescia
25123 Via Borgo Pietro Wuhrer 23 Tel. [phone] - Catania 95129 Corso Italia 302 Tel. [phone] - Firenze 50121 Viale Gramsci 15 Tel.
0552482811 - Genova 16121 Piazza Dante 7 Tel. [phone] - Napoli 80121 Piazza dei Martiri 58 Tel. [phone] - Padova 35138 Via Vicenza 4
Tel. [phone] - Palermo 90141 Via Marchese Ugo 60 Tel. [phone] - Parma 43100 Viale Tanara 20/A Tel. [phone] - Roma 00154
Largo Fochetti 29 Tel. [phone] - Torino 10122 Corso Palestro 10 Tel. [phone] - Trento 38122 Via Grazioli 73 Tel. [phone] - Treviso
31100 Viale Felissent 90 Tel. [phone] - Trieste 34125 Via Cesare Battisti 18 Tel. [phone] - Udine 33100 Via Poscolle 43 Tel.
043225789 - Verona 37135 Via Francia 21/C Tel.[phone]
www.pwc.com/it
AUDITORS’ REPORT IN ACCORDANCE WITH ARTICLES 14 AND 16 OF LEGISLATIVE
DECREE NO. 39 OF 27 JANUARY 2010
To the Shareholders of
Luxottica Group SpA
1 We have audited the consolidated financial statements of Luxottica Group SpA and its
subsidiaries (“Luxottica Group”) as of 31 December 2013 which comprise the statement of
financial position, the income statement, the statement of comprehensive income, the
statement of stockholders’ equity, the statement of cash flows and the related notes. The
Directors of Luxottica Group SpA are responsible for the preparation of these financial
statements in accordance with the International Financial Reporting Standards as adopted by
the European Union, and with the regulations issued to implement article 9 of Legislative
Decree No. 38/2005. Our responsibility is to express an opinion on these consolidated
financial statements based on our audit.
2 We conducted our audit in accordance with the auditing standards recommended by Consob,
the Italian Commission for listed Companies and the Stock Exchange. Those standards require
that we plan and perform the audit to obtain the necessary assurance about whether the
consolidated financial statements are free of material misstatement and, taken as a whole, are
presented fairly. An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by the Directors. We believe that
our audit provides a reasonable basis for our opinion.
3 The consolidated financial statements include prior year financial information for comparative
purposes, reference is made to our report dated 5 April 2013. As described in the notes to the
financial statements, in order to conform to the current year presentation, the Directors have
revised prior year financial information which was previously audited by us. These revisions
and the disclosure presented in the notes to the financial statement have been examined by us
for the purpose of issuing our opinion on the consolidated financial statements as of 31
December 2013.
4 In our opinion, the consolidated financial statements of Luxottica Group as of 31 December
2013 comply with the International Financial Reporting Standards as adopted by the
European Union, and with the regulations issued to implement article 9 of Legislative Decree
No. 38/2005; accordingly, they have been prepared clearly and give a true and fair view of the
financial position, result of operations and cash flows of Luxottica Group for the year then
ended.