Auditore independente batek egindako urteko kontuen ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales emitido por un Auditor Independiente

The independent audit by Mazars Auditores, S.L.P. concludes that the annual accounts of the BC3 Basque Centre for Climate Change for the year ending December 31, 2023, provide a true and fair view of its assets and financial situation. The entity reported a total asset value of 19,300,522.78 euros and a net result for the exercise of 22,399.39 euros. A significant portion of its funding comes from public and private subsidies, with 6.7 million euros recorded as income from its own activity in the profit and loss account for 2023. The audit specifically focused on the recognition of these subsidies due to their materiality. The center's primary activities include interdisciplinary research on climate change, high-level training, and knowledge transfer, based at the UPV/EHU campus in Leioa, Bizkaia.

• The independent auditor, Mazars Auditores, S.L.P., issued a positive opinion stating that the annual accounts represent a true and fair view of the entity's financial state as of December 31, 2023.
• Subsidies from public and private organizations are a critical funding source, with 6.7 million euros recorded under 'Income from the association's own activity - Subsidies imputed to the surplus of the exercise' for 2023.
• The auditor identified the recognition of subsidy income as a key audit matter due to its materiality within the annual accounts, although it was not considered especially complex.

APA

Basque Centre for Climate Change (2024). Auditore independente batek egindako urteko kontuen ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales emitido por un Auditor Independiente. https://www.bc3research.org/wp-content/uploads/2025/04/13_auditoria_2023.pdf

Chicago

Basque Centre for Climate Change. Auditore independente batek egindako urteko kontuen ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales emitido por un Auditor Independiente. 2024. https://www.bc3research.org/wp-content/uploads/2025/04/13_auditoria_2023.pdf.

Wikipedia

{{cite report |author=Basque Centre for Climate Change |title=Auditore independente batek egindako urteko kontuen ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales emitido por un Auditor Independiente |date=27 March 2024 |url=https://www.bc3research.org/wp-content/uploads/2025/04/13_auditoria_2023.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{basquecentreforclimatechange2024auditore, author = {{Basque Centre for Climate Change}}, title = {{Auditore independente batek egindako urteko kontuen ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales emitido por un Auditor Independiente}}, institution = {Basque Centre for Climate Change}, year = {2024}, month = mar, url = {https://www.bc3research.org/wp-content/uploads/2025/04/13_auditoria_2023.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }