Vodafone 2015 Annual Report Download - page 99
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Overview Strategy review Performance Governance Financials Additional information Vodafone Group Plc
Annual Report 2015
97
Audit report on the consolidated and parent company nancial statements
Independent auditors’ report to the members of Vodafone Group Plc
Report on the nancial statements
Our opinion
In our opinion:
a Vodafone Group Plc’s Group nancial statements and Company nancial statements (the “nancial statements”) give a true and fair view of the
state of the Group’s and of the Company’s affairs as at 31 March 2015 and of the Group’s prot and cash ows for the year then ended;
a the Group nancial statements have been properly prepared in accordance with International Financial Reporting Standards (‘IFRSs’) as adopted
by the European Union;
a the Company nancial statements have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
a the nancial statements have been prepared in accordance with the requirements of the Companies Act 2006 and, as regards the Group nancial
statements, Article 4 of the IAS Regulation.
Separate opinion in relation to IFRSs as issued by the IASB
As explained in note 1 to the nancial statements, the Group, in addition to applying IFRSs as adopted by the European Union, has also applied IFRSs
as issued by the International Accounting Standards Board (‘IASB’).
In our opinion, the Group nancial statements comply with IFRSs as issued by the IASB.
What we have audited
Vodafone Group Plc’s nancial statements comprise:
a the consolidated statement of nancial position as at 31 March 2015;
a the Company balance sheet of Vodafone Group Plc as at 31 March 2015;
a the consolidated income statement and the consolidated statement of comprehensive income for the year then ended;
a the consolidated statement of cash ows for the year then ended;
a the consolidated statement of changes in equity for the year then ended;
a the reserves and reconciliation of movements in equity shareholders’ funds for the year then ended; and
a the notes to the nancial statements, which include a summary of signicant accounting policies and other explanatory information.
Certain required disclosures have been presented elsewhere in the 2015 Annual Report (‘Annual Report’), rather than in the notes to the nancial
statements. These are cross referenced from the nancial statements and are identied as audited.
The nancial reporting framework that has been applied in the preparation of the Group nancial statements is applicable law and IFRS as adopted
by the European Union.
The nancial reporting framework that has been applied in the preparation of the Company nancial statements is applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).