The
selection
of
the
procedures
depends
on
the
auditor's
judgement,
including
the
auditor's
assessment
of
the
risk
of
material
misstatements,
whether
due
to
fraud
or
error.
In
performing
the
assessments
of
this
risk,
the
auditor
shall
consider
the
internal
control
related
to
the
preparation
of
the
consolidated
financial
statements
in
the
ESEF
format
and
its
marking-up
in
order
to
plan
appropriate
procedures
to
provide
the
auditor
with
sufficient
evidence
appropriate
to
the
circumstances.
The
assessment
of
the
functioning
of
the
internal
control
system
was
not
carried
out
in
order
to
express
an
opinion
on
the
effectiveness of its operation.
Quality control and ethical
requirements
We
apply
the
provisions
of
the
regulation
of
the
National
Council
of
Statutory
Auditors
with
regard
to
internal
quality
control
in
the
wording
of
International
Standard
on
Quality
Control
1
and
accordingly
maintain
a
comprehensive
system
of
quality
control
including
documented
policies
and
procedures
regarding
compliance
with
ethical
requirements,
professional
standards
and
applicable
legal
and
regulatory requirements.
We
comply
with
the
independence
and
other
ethical
requirements
of
the
International
Code
of
Ethics
for
Professional
Accountants
(including
International
Independence
Standards)
issued
by
the
International
Ethics
Standards
Board
for
Accountants
as
adopted
by
resolution
of
the
National
Council
of
Statutory
Auditors,
which
is
founded
on
fundamental
principles
of
integrity,
objectivity,
professional
competence
and due care, confidentiality and professional behaviour.
Summary of the work performed
Our
planned
and
performed
procedures
were
aimed
at
obtaining
reasonable
assurance
whether
the
consolidated
financial
statements
in
the
ESEF
format
were
marked-up,
in
all
material
respects
,
in compliance with the applicable requirements. Our procedures included in particular:
•
obtaining
an
understanding
of
the
process
of
preparation
of
the
consolidated
financial
statements
in
the
ESEF
format,
including
the
process
of
selection
and
application
by
the
Group
of
the
XBRL
tags
and
ensuring
the
compliance
with
the
ESEF
Regulation,
including
understanding
the
mechanism
of
the
internal
control
system
related
to
this
process;
•
reconciliation,
on
a
selected
sample
of
the
marked-up
information
contained
in
the
consolidated
financial
statements
in
the
ESEF
format
to
the
audited
consolidated
financial
statements;
•
evaluating
of
compliance
with
the
technical
standards
regarding
the
specification
of
a
single
electronic
reporting
format,
including
the
use
of
XHTML,
using
a
specialised
IT
tool
and with
the support of an IT expert assessment;
•
evaluating
the
completeness
of
marking
up
the
consolidated
financial
statements
in
the
ESEF format using the iXBRL tags;
•
evaluating
the
appropriateness
of
the
use
of
XBRL
tags
selected
from
the
taxonomy
defined
in
the
ESEF
Regulation
and
whether
the
extension
markups
were
used
appropriately
where
no suitable element in taxonomy defined in the ESEF Regulation has been identified;
•
evaluating
the
appropriateness
of
anchoring
of
the
extension
elements
to
the
ESEF
taxonomy from the ESEF regulation.
We
believe
that
the
evidence
we
have
obtained
is
sufficient
and
appropriate
to
provide
a
basis
for
our
conclusion.
