With respect to Criterion 2 the explanations provided did not undermine the factual basis on which the accounting discrepancies were established while the explanations of the applicable IAS rules were found to be not relevant.
Par rapport au deuxième critère, les explications fournies ne changent rien aux faits sur lesquels repose le constat d’incohérence comptable, alors que les explications relatives aux dispositions des NCI applicables n’ont pas été jugées pertinentes.