LensCrafters 2011 Annual Report Download - page 261

| 185 >CONSOLIDATED FINANCIAL STATEMENTS - CERTIFICATION OF THE CONSOLIDATED FINANCIAL STATEMENTS
1. The undersigned Andrea Guerra and Enrico Cavatorta, as Chief Executive Officer and
Chief Financial Officer of Luxottica Group S.p.A., having also taken into account the
provisions of article 154-bis, paragraphs 3 and 4, of the Legislative Decree no. 58 of 24
February 1998, hereby certify:
• the adequacy in relation to the characteristics of the Company and
• the effective implementation
of the administrative and accounting procedures for the preparation of the consolidated
financial statements over the course of the year ending December 31, 2011.
2. The assessment of the adequacy of the administrative and accounting procedures
for the preparation of the consolidated financial statements as of December 31, 2011
was based on a process developed by Luxottica Group S.p.A. in accordance with
the model of Internal Control – Integrated Framework issued by the Committee of
Sponsoring organizations of the Tradeway Commission which is a framework generally
accepted internationally.
3. It is also certified that:
3.1 the consolidated financial statements:
a) have been drawn up in accordance with the international accounting standards
recognized in the European Union under the EC Regulation no. 1606/2002 of
the European Parliament and of the Council of July 19, 2002, and the provisions
issued in implementation of article 9 of Legislative Decree no. 38/205;
CERTIFICATION OF
THE CONSOLIDATED
FINANCIAL
STATEMENTS,
PURSUANT TO
ARTICLE 154-BIS OF
THE LEGISLATIVE
DECREE 58/98
Certification
of฀the฀consolidated
financial฀statements