MANAGEMENT’S RESPONSIBILITY FOR FINANCIAL REPORTING
December 31, 2013
The accompanying consolidated financial statements of Rogers
Communications Inc. and its subsidiaries and all the information in
Management’s Discussion and Analysis (MD&A) are the responsibility of
management and have been approved by the Board of Directors.
Management has prepared the consolidated financial statements in
accordance with International Financial Reporting Standards as issued
by the International Accounting Standards Board. The consolidated
financial statements include certain amounts that are based on
management’s best estimates and judgments and, in their opinion,
present fairly, in all material respects, Rogers Communications lnc.‘s
financial position, results of operations and cash flows. Management
has prepared the financial information presented elsewhere in MD&A
and has ensured that it is consistent with the consolidated financial
statements.
Management has developed and maintains a system of internal controls
that further enhances the integrity of the consolidated financial
statements. The system of internal controls is supported by the internal
audit function and includes management communication to employees
about its policies on ethical business conduct.
Management believes these internal controls provide reasonable
assurance that:
 transactions are properly authorized and recorded
 financial records are reliable and form a proper basis for the
preparation of consolidated financial statements, and
 properly account for and safeguard the assets of Rogers
Communications Inc. and its subsidiaries.
The Board of Directors is responsible for overseeing management’s
responsibility for financial reporting and is ultimately responsible for
reviewing and approving the consolidated financial statements. The
Board carries out this responsibility through its Audit Committee.
The Audit Committee meets regularly with management, as well as the
internal and external auditors, to discuss internal controls over the
financial reporting process, auditing matters and financial reporting
issues; to satisfy itself that each party is properly discharging its
responsibilities; and to review MD&A, the consolidated financial
statements and the external auditors’ report. The Audit Committee
reports its findings to the Board of Directors for its consideration when
approving the consolidated financial statements for issuance to the
shareholders. The Audit Committee also considers the engagement or
re-appointment of the external auditors before submitting it to the
board for review and for shareholder approval.
The consolidated financial statements have been audited by KPMG LLP,
the external auditors, in accordance with Canadian generally accepted
auditing standards and the standards of the Public Company
Accounting Oversight Board (United States) on behalf of the
shareholders. KPMG LLP has full and free access to the Audit
Committee.
February 11, 2014
Guy Laurence Anthony Staffieri, FCPA, FCA
President and
Chief Executive Officer
Executive Vice President and
Chief Financial Officer
INDEPENDENT AUDITORS’ REPORT OF REGISTERED PUBLIC ACCOUNTING FIRM
To the Shareholders of Rogers Communications Inc.:
We have audited the accompanying consolidated financial statements
of Rogers Communications Inc., which comprise the consolidated
statements of financial position as at December 31, 2013 and 2012, the
consolidated statements of income, comprehensive income, changes in
shareholders’ equity and cash flows for the years ended December 31,
2013 and 2012, and notes, comprising a summary of significant
accounting policies and other explanatory information.
Management’s Responsibility for the Consolidated Financial
Statements
Management is responsible for the preparation and fair presentation of
these consolidated financial statements in accordance with International
Financial Reporting Standards as issued by the International Accounting