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Consolidation of financial statements

The Financial Audit is intended to provide a reasonable assurance over the accuracy

of the financial statements in order to express an opinion about its veracity and fairness

Consolidated financial statements must be prepared at the end of the fiscal year and at least once a year, on December 31, based on individual financial statements as of the same date and corresponding to the same accounting period.
The consolidated financial statements under IFRS 10 present the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries as if they were a single economic entity.

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