IBERSOL | Annual Report 2021

LEGALCERTIFICATIONOFACCOUNTSANDAUDITREPORTONCONSOLIDATEDFINANCIAL INFORMATION 7 Our procedures considered the OROC (Portuguese Institute of Statutory Auditors) technical application guide on ESEF reporting and included, amongst others:  obtaining an understanding of the financial reporting process, including the presentation of the annual report in a valid XHTML format;  identifying and assessing the risks of material misstatement related to the tagging of information in the financial statements, in XBRL format using iXBRL technology. This assessment was based on an understanding of the information tagging process implemented by the Entity. In our opinion, the consolidated financial statements, included in the annual report, are presented, in all material respects, in accordance with the requirements established by the ESEF Regulation. On the additional matters provided for in article 10 of the Regulation (EU) nr. 537/2014 Pursuant to article 10 of the Regulation (EU) No. 537/2014 of the European Parliament and of the Council, of 16 April 2014, and in addition to the key audit matters mentioned above, we also report the following:  We were first appointed as auditors in the shareholders general assembly held on 14 May 2018 for a mandate from 2017 to 2020. We were reappointed as auditors of the Entity in the shareholders general assembly held on 18 June 2021 for a second mandate from 2021 to 2024.  Management has confirmed to us that they are not aware of any fraud or suspicion of fraud having occurred that has a material effect on the consolidated financial statements. In planning and executing our audit in accordance with ISAs we maintained professional skepticism, and we designed audit procedures to respond to the possibility of material misstatement in the consolidated financial statements due to fraud. As a result of our work, we have not identified any material misstatement of the consolidated financial statements due to fraud.  We confirm that the audit opinion we issue is consistent with the additional report that we prepared and delivered to the supervisory body of the Group on 29 April 2022.  We declare that we have not provided any prohibited services as described in article 5 of Regulation (EU) nr. 537/2014 of the European Parliament and of the Council of 16 April 2014 and we have remained independent of the Group in conducting the audit. 432