OTHER RELEVANT INFORMATION ASTURIANA DE LAMINADOS, S.A.
04 OCTOBER 2022
Pursuant to the provisions of article 17 of Regulation (EU) no. 596/2014 on market abuse and article 227 of the revised text of the Securities Market Act, approved by Royal Legislative Decree 4/2015, of 23 October, and concordant provisions, as well as BME GROWTH Circular 3/2020, we hereby inform you of the following information regarding the company ASTURIANA DE LAMINADOS, S.A. (hereinafter “ELZ” or “the Company” indistinctly).
The interim financial statements for the six-month period ended 30 June 2022 of ASTURIANA DE LAMINADOS, S.A. are hereby published.
The Company hereby submits the interim financial statements reported favourably by the Audit Committee and approved by the Board of Directors, together with the corresponding limited review report carried out by its auditor KPMG.
In compliance with the provisions of BME Growth Circular 3/2020, it is hereby expressly stated that the information provided has been prepared under the sole responsibility of the issuer and the Chairman of the Board of Directors.
In Lena on 04 October 2022
D. Macario Fernández Fernández
Chairman of the Board of Directors
Asturiana de Laminados, S.A.
Interim Financial Statements
30 June 2022
Interim Directors’ Report
30 June 2022
(With Limited Review Report thereon)
(Translation from the original in Spanish. In the event of discrepancy, the Spanish-language version prevails.)
KPMG Auditores, S.L.
Ventura Rodriguez, 2
33004 Oviedo
Limited Review Report on the Interim Financial Statements
(Translation from the original in Spanish. In the event of discrepancy, the Spanish-language version prevails.)
To the Shareholders of Asturiana de Laminados, S.A.
Introduction _______________________________________________________________
We have carried out a limited review of the interim financial statements of Asturiana de Laminados, S.A. (the “Company”), which comprise the balance sheet at 30 June 2022, and the income statement, statement of changes in equity and statement of cash flows for the six-month period then ended, and explanatory notes. The Directors are responsible for the preparation of these interim financial statements in accordance with the financial reporting framework applicable to the entity (specified in note 2 to the accompanying interim financial statements) and, in particular, with the accounting principles and criteria set forth therein. Our responsibility is to express a conclusion on these interim financial statements based on our limited review.
Scope of Review ____________________________________________________________
We conducted our review in accordance with International Standard on Review Engagements 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”. A limited review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A limited review is substantially less in scope than an audit and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion on the accompanying interim financial statements.
KPMG Auditores S.L., a limited liability Spanish company and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
Paseo de la Castellana, 259C 28046 Madrid
On the Spanish Official Register of Auditors (“ROAC”) with No. S0702, and the Spanish Institute of Registered Auditors’ list of companies with No. 10.
Reg. Mer Madrid, T. 11.961, F. 90, Sec. 8, H. M -188.007, Inscrip. 9 N.I.F. B-78510153
2
(Translation from the original in Spanish. In the event of discrepancy, the Spanish-language version prevails.)
Conclusion ________________________________________________________________
Based on our limited review, which can under no circumstances be considered an audit, nothing has come to our attention that causes us to believe that the accompanying interim financial statements do not give a true and fair view, in all material respects, of the equity and financial position of Asturiana de Laminados, S.A. at 30 June 2022, its financial performance and its cash flows for the six-month period then ended in accordance with the financial reporting framework applicable to the entity and, in particular, with the accounting principles and criteria set forth therein.
Report on Other Legal and Regulatory Requirements ______________________________
The accompanying interim directors’ report for the six-month period ended 30 June 2022 contains such explanations as the Directors of the Company consider relevant with respect to the significant events that have taken place in this period and their effect on the interim financial statements. The interim directors’ report is not an integral part of the interim financial statements. We have verified that the accounting information contained therein is consistent with that disclosed in the interim financial statements for the six- month period ended 30 June 2022. Our work is limited to the verification of the interim directors’ report within the scope described in this paragraph and does not include a review of information other than that obtained from the accounting records of Asturiana de Laminados, S.A.
Other Matter ______________________________________________________________
This report has been prepared in relation to the publication of the six-monthly financial report and the corresponding limited review report on the interim financial statements required by the second article of section 2.1 a) of BME MTF Equity Circular 3/2020 on information to be provided by growth companies incorporated for trading in the BME Growth segment of BME MTF Equity.
KPMG Auditores, S.L.
(Signed on original in Spanish)
Alberto Fernandez Solar
3 October 2022
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Asturiana de Laminados SA published this content on 04 October 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 05 October 2022 06:31:00 UTC.