LensCrafters 2013 Annual Report Download - page 243

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 40126 Via Angelo Finelli 8 Tel. [phone] - Brescia 25123 Via
Borgo Pietro Wuhrer 23 Tel. [phone] - Catania 95129 Corso Italia 302 Tel. [phone] - Firenze 50121 Viale Gramsci 15 Tel. [phone] -
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. [phone] - 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 separate financial statements of Luxottica Group SpA 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 separate 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 Stock Exchange. Those standards require
that we plan and perform the audit to obtain the necessary assurance about whether the
separate 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.
For the opinion on the financial statements of the prior year, which are presented for
comparative purposes, reference is made to our report dated 5 April 2013.
3 In our opinion, the separate financial statements of Luxottica Group SpA 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 SpA for the year then
ended.
4 The Directors of Luxottica Group SpA are responsible for the preparation of the management
report and of the report on corporate governance and ownership structure in accordance with
the applicable laws and regulations. Our responsibility is to express an opinion on the
consistency of the management report and of the information referred to in paragraph 1,