LensCrafters 2013 Annual Report Download - page 240

Certification of the financial statements as of December 31, 2013 Page 1 of 2
Certification of the separate financial statements as of December 31, 2013
pursuant to Article 154 bis of Legislative Decree 58/98
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 Italian Legislative Decree 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 financial report over the
course of the year 2013.
2. The assessment of the adequacy of the administrative and accounting procedures for the
preparation of the financial report as of December 31, 2013 was based on a process developed by
Luxottica Group S.p.A. in accordance with the model Internal Control – Integrated Framework as
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 financial report:
a) has been drawn up in accordance with the international accounting standards recognized in the
European Union under the EC regulation 1606/2002 of the European Parliament and of the Council
of 19 July 2002, and in particular with the IAS 34 – Interim Financial Reporting, and the provisions
which implement ART. 9 of the legislative decree 38/2005;
b) is consistent with the entries in the accounting books and records;
c) is capable of providing a true and fair representation of the assets and liabilities, profits and
losses and financial position of the issuer.