57 REPOR T OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM T o the Board of Directors and Shareholders of General Cable Corporation Highland Heights. KY W e have audited the accompanying consolidated balance sheets of General Cable Corporation and subsidiaries (the "Company") as of December 31, 2012 and 201 1, and the related consolidated statement of operations and comprehensive income, statement of changes in total equity and statement of cash flows for each of the three years in the period ended December 31, 2012. Our audits also include the financial statement schedule listed in Index at Item 15. These financial statements and financial statement schedule are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements and financial statement schedule based on our audits. W e conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. W e believe that our audits provide a reasonable basis for our opinion. In our opinion, such consolidated financial statements present fairly , in all material respects, the financial position of General Cable Corporation and subsidiaries as of December 31, 2012 and 201 1, and the results of their operations and their cash flows for each of the three years in the period ended December 31, 2012, in conformity with accounting principles generally accepted in the United States of America. Also, in our opinion, the financial statement schedule, when considered in relation to the basic consolidated financial statements taken as a whole, presents fairly , in all material respects, the information set forth therein. W e have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the Company's internal control over financial reporting as of December 31, 2012, based on the criteria established in Internal Contr ol- Integrated Framework issued by the Committee of Sponsoring Or ganizations of the T readway Commission and our report dated March 1, 2013 expressed an adverse opinion on the Company's internal control over financial reporting because of material weaknesses. /s/ Deloitte & T ouche LLP Cincinnati, Ohio March 1, 2013 T able of Contents