For certain risks (protection of personal data, ethics and compliance), our work was carried out at the level of the consolidating entity; for other risks, work was carried out at the level of the consolidating entity and on a selection of contributing entities; • we verif ied that the Statement covers the scope of consolidation, i.e., all the consolidated entities in accordance with Article L. • we obtained an understanding of the internal control and risk management procedures implemented by the entity and assessed the collection process aimed at ensuring the completeness and fairness of the Information; • for the key performance indicators and other quantitative outcomes that we considered to be the most important, presented in Appendix 1, we implemented: — analytical procedures to verify the proper consolidation of the data collected and the consistency of any changes in those data, — tests of details, using sampling techniques, in order to verify the proper application of the definitions and procedures and reconcile the data with the supporting documents.