Section 3: Shareholders' meetings

I. - In order to issue its reasoned opinion referred to in a of II of Article R. 225-105-2, the independent third-party body shall ensure that the company has put in place collection processes to ensure the completeness and consistency of the information to be included in the statement. If it identifies any irregularities in the course of its work, it shall describe them.

To this end:

- it identifies the persons within the company who are in charge of the collection processes and, where applicable, are responsible for the internal control and risk management procedures;

- it enquires about the existence of internal control and risk management procedures implemented by the company;

- it examines, on a sample basis, the processes for collecting, compiling, processing and controlling the information and performs tests of details, where applicable, by means of on-site verifications.

For numerical data, the tests include, in particular, carrying out calculations that enable it to ensure the effectiveness of the processes for collecting the information provided for in Article R. 225-105.

For qualitative information, such as studies, diagnoses or examples of good practice, these tests include, in particular, consulting the documentary sources and, if possible, their authors.

II. - The independent third-party body shall express its reasoned opinion by declaring:

- either that it has not identified any material anomaly of such a nature as to call into question the compliance of the statement with the provisions of Article R. 225-105 and the fairness of the information provided;

- or that the compliance of the statement or the fairness of the information provided call for reservations on its part, described in its report;

- or that it is unable to express a conclusion on the statement.

III. - The independent third-party body closes its reasoned opinion on the fairness of the information by declaring:

- either that it has not identified any material misstatement likely to call into question the fairness of the information presented;

- or that the fairness of the information presented calls for reservations on its part, described in its report.

If it considers it useful, the independent third-party body may also draw attention, through observations, to elements relating to the procedures used or the content of certain information, with a view to improving its reliability.