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                                                                      EXHIBIT 99
 
                HUGHES ELECTRONICS CORPORATION AND SUBSIDIARIES
 
             RESPONSIBILITIES FOR CONSOLIDATED FINANCIAL STATEMENTS
 
     The following consolidated financial statements of Hughes Electronics
Corporation and subsidiaries were prepared by management which is responsible
for their integrity and objectivity. The statements have been prepared in
conformity with generally accepted accounting principles and, as such, include
amounts based on judgments of management.
 
     Management is further responsible for maintaining a system of internal
accounting controls that is designed to provide reasonable assurance that the
books and records reflect the transactions of the companies and that its
established policies and procedures are carefully followed. Perhaps the most
important feature in the system of control is that it is continually reviewed
for its effectiveness and is augmented by written policies and guidelines, the
careful selection and training of qualified personnel, and a strong program of
internal audit.
 
     Deloitte & Touche LLP, an independent auditing firm, is engaged to audit
the consolidated financial statements of Hughes Electronics Corporation and
subsidiaries and issue reports thereon. The audit is conducted in accordance
with generally accepted auditing standards which comprehend the consideration of
internal accounting controls and tests of transactions to the extent necessary
to form an independent opinion on the financial statements prepared by
management. The Independent Auditors' Report appears on the next page.
 
     The Board of Directors, through its Audit Committee, is responsible for
assuring that management fulfills its responsibilities in the preparation of the
consolidated financial statements and engaging the independent auditors. The
Committee reviews the scope of the audits and the accounting principles being
applied in financial reporting. The independent auditors, representatives of
management, and the internal auditors meet regularly (separately and jointly)
with the Committee to review the activities of each, to ensure that each is
properly discharging its responsibilities, and to assess the effectiveness of
the system of internal accounting controls. It is management's conclusion that
the system of internal accounting controls at December 31, 1996 provides
reasonable assurance that the books and records reflect the transactions of the
companies and that its established policies and procedures are complied with. To
ensure complete independence, Deloitte & Touche LLP has full and free access to
meet with the Committee, without management representatives present, to discuss
the results of the audit, the adequacy of internal accounting controls, and the
quality of the financial reporting.
 

                                                            
/s/ C. MICHAEL ARMSTRONG            /s/ CHARLES H. NOSKI          /s/ ROXANNE S. AUSTIN
- ---------------------------------   --------------------------    ---------------------------
C. Michael Armstrong                Charles H. Noski              Roxanne S. Austin
Chairman of the Board and           Vice Chairman and             Senior Vice President,
Chief Executive Officer             Chief Financial Officer       Treasurer and Controller

 
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