Virgin Media 2012 Annual Report Download - page 67

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
DISCLOSURE
None.
ITEM 9A. CONTROLS AND PROCEDURES
(a) Disclosure Controls and Procedures
Our management, with the participation of our chief executive officer and chief financial officer, has evaluated the
effectiveness of our disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e)
under the Securities Exchange Act of 1934, as amended, which we refer to as the Exchange Act) as of the end of the
period covered by this report. Based on this evaluation, our chief executive officer and chief financial officer have
concluded that, as of the end of such period, these controls and procedures are effective to ensure that information
required to be disclosed by us in the reports we file or submit under the Exchange Act is recorded, processed,
summarized, and reported within the time periods specified in the Securities and Exchange Commission’s rules and
forms. These disclosure controls and procedures include, without limitation, controls and procedures designed to
ensure that information required to be disclosed by us in the report that we file or submit is accumulated and
communicated to our management, including our chief executive officer and chief financial officer, as appropriate to
allow timely decisions regarding required disclosure.
(b) Management’s Annual Report on Internal Control Over Financial Reporting for Virgin Media Inc.
Our management is responsible for establishing and maintaining adequate internal control over our financial reporting,
as such term is defined in Exchange Act Rule 13a-15(f). Our internal control over financial reporting is a process
designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of Virgin
Media Inc.’s consolidated financial statements for external purposes in accordance with U.S. generally accepted
accounting principles. Because of its inherent limitations, internal control over financial reporting may not prevent or
detect misstatements.
Under the supervision and with the participation of our management, including our chief executive officer and chief
financial officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting as of
December 31, 2012 based on the framework described in “Internal Control—Integrated Framework” issued by the
Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on our evaluation under the
COSO framework, our management has concluded, and hereby reports, that our internal control over financial reporting
was effective as of December 31, 2012. This annual report includes an attestation report of Ernst & Young LLP, our
independent registered public accounting firm, regarding internal control over financial reporting of Virgin Media Inc.
(c) Management’s Annual Report on Internal Control Over Financial Reporting for Virgin Media Investment Holdings
Limited
Our management is responsible for establishing and maintaining adequate internal control over our financial reporting,
as such term is defined in Exchange Act Rule 13a-15(f). Our internal control over financial reporting is a process
designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of VMIH’s
consolidated financial statements for external purposes in accordance with U.S. generally accepted accounting
principles. Because of its inherent limitations, internal control over financial reporting may not prevent or detect
misstatements.
Under the supervision and with the participation of our management, including our chief executive officer and chief
financial officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting as of
December 31, 2012 based on the framework described in “Internal Control—Integrated Framework” issued by the
Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Based on our evaluation under the COSO framework, our management has concluded, and hereby reports, that VMIH’s
internal control over financial reporting was effective as of December 31, 2012.
This annual report does not include an attestation report of Ernst & Young LLP, our independent registered public
accounting firm, regarding internal control over financial reporting of VMIH. VMIH’s internal control over financial
reporting was not subject to attestation by Ernst & Young LLP, our independent registered public accounting firm,
pursuant to rules of the Securities and Exchange Commission that permit VMIH to provide only management’s report
in this annual report.
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