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;
•
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.
Conclusion
In our opinion, based on the procedures performed, the consolidated financial statements in the ESEF
format were marked-up, in all material respects, in compliance with the requirements of the ESEF
Regulation.