LensCrafters 2015 Annual Report Download - page 259

Certification of the separate financial statements as of December 31, 2015 Page 1 of 2
Certification of the separate 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:
• 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 separate 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 separate 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 separate 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.