Vetoquinol - Universal Registration Document - 2021

110 Vetoquinol Universal Registration Document 2020 Financial report 6 CONSOLIDATED FINANCIAL STATEMENTS Statutory auditor’s report on the consolidated financial statements 6.6 Statutory auditor’s report on the consolidated financial statements Year ended December 31, 2020 To the shareholders’ general meeting, 6.6.1 Opinion In compliance with the terms of our engagement by your General Meetings, we have audited the consolidated financial statements of Vetoquinol SA for the financial year ended December 31, 2020, as appended to this report. We hereby certify that the consolidated financial state- ments are, with reference to IFRS as adopted within the European Union, in order and accurate and fairly present the result of operations of the financial year ended as well as the financial position, assets and liabilities of the persons and entities included in the consolidation at the end of said financial year. The above opinion is consistent with the content of our report to the Audit Committee. 6.6.2 Basis of opinion Auditing standards We conducted our audit in accordance with professional standards applicable in France. We believe that the evi- dence we have gathered provides a reasonable basis for our opinion. Our responsibilities pursuant to these standards are described in the section of this report entitled “Res- ponsibilities of the Statutory Auditors in the audit of the consolidated financial statements”. Independence We conducted our audit in compliance with the rules of independence set forth by the French Commercial Code and the code of ethics for statutory auditors for period from January 1, 2020 to the date of issue of our report and, in particular, we did not provide any service prohi- bited by Article 5(1) of Regulation (EU) no. 537/2014. In addition, the services other than the certification of the financial statements that we have provided during the year to your company and the entities it controls that are not mentioned in the management report or the notes to the consolidated financial statements are as follows: • For Mazars: the performance of services other than the certification of financial statements required by statutory and regulatory texts, mainly corresponding to legal review work. • For PricewaterhouseCoopers Audit: the performance of services other than the certification of financial statements, corresponding mainly to tax review and secretarial work.