LensCrafters 2015 Annual Report Download - page 166

Certification of the consolidated financial statements as of December 31, 2015 Page 1 of 2
Certification of the consolidated financial statements pursuant to Article 154 bis of
Legislative Decree 58/98
1. The undersigned Leonardo Del Vecchio, as Executive President, Massimo Vian, as chief executive officer for
Product and Operations, and Stefano Grassi, as chief financial officer of Luxottica Group SpA, 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:
1 the adequacy in relation to the characteristics of the Company and
1 the effective implementation
of the administrative and accounting procedures for the preparation of the consolidated financial statements over the
course of the year 2015.
2. The assessment of the adequacy of the administrative and accounting procedures for the preparation of the
consolidated financial statements as of December 31, 2015 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 consolidated financial statements:
a) have 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 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.
3.2 The management report on of the consolidated financial statements includes a reliable analysis of operating trends
and the result of the period as well as the situation of the issuer and of the companies included within the scope of
consolidation; a description of the primary risks and uncertainties to which the Group is exposed is also included.