Aquafil

Audit Report / Information • Mar 28, 2025

Aquafil S.p.A.

Via Linfano, 9 - Arco (TN) Share Capital subscribed and paid-in Euro 53,354,161.28 VAT Number, Fiscal Code and Trento Company's Registration Office 09652170961

REASONED RECOMMENDATION OF THE BOARD OF STATUTORY AUDITORS OF AQUAFIL S.p.A. FOR THE APPOINTMENT OF THE INDEPENDENT AUDIT FIRM FOR THE NINE-YEAR PERIOD 2026-2034 AND SUSTAINABILITY STATEMENT COMPLIANCE ATTESTATION FOR THE THREE-YEAR PERIOD 2026-2028 (Articles 13 and 17 of Legislative Decree No. 39/2010 and Article 16 of European Regulation No.

537/2014)

1. Introduction

With the approval of the financial statements as of December 31, 2025, the mandate of the independent audit firm PriceWaterhouseCoopers S.p.A. ("PWC " or the "Company") for the nine-year period 2017-2025 (i.e., for the fiscal years ended December 31, 2017 to December 31, 2025) will conclude. Article 13 of Legislative Decree No. 39 of January 27, 2010, stipulates that the Shareholders' Meeting shall confer the new appointments of independent auditor (Paragraph 1) and sustainability statement compliance attestation (Paragraph 2-ter) upon the reasoned recommendation of the Board of Statutory Auditors.

For public interest entities, Legislative Decree No. 39 of January 27, 2010, stipulates that "the term of the independent audit firm shall be nine years" (Article 17, paragraph 1) and that "the appointment to certify the compliance of the sustainability statement shall be for a period of three years ... and may be renewed no more than twice" (Article 13, paragraph 2-ter).

New engagements for the legally-required audit and sustainability statement compliance attestation must be awarded through a special selection procedure, for which the Board of Statutory Auditors is responsible in its role as the Internal Control and Audit Committee (Article 19 of Legislative Decree No. 39/2010).

Aquafil initiated the procedure for the selection of a new independent audit firm during 2025, to be appointed to undertake the legally-required audit for the nine-year period 2026-2034 and of certifying the compliance of the sustainability statement for the three-year period 2026-2028. Aquafil's internal structure (in the persons of the Executive Officer for Financial Reporting, the Chief Financial Officer, and the Chief Administrative Officer) participated in the selection process, supporting the Board of Statutory Auditors, in its role as the Internal Control and Audit Committee ("ICAC"), in the process to identify the new independent audit firm.

The Board of Statutory Auditors, in its capacity as the "Internal Control and Audit Committee", has prepared the following Recommendation in accordance with the provisions of current EU regulations.

2. Regulatory framework

The legislative framework on legally-required audits consists of the following provisions:

• Directive 2006/43/EC, as amended by Directive 2014/56/EU (the "Directive"), on the legallyrequired audit of the annual accounts and consolidated accounts, converted into Italian law by Legislative Decree No. 39 of January 27, 2010,(the "Decree");
• European Regulation No. 537/2014, concerning public interest entities and the audit of public interest entities, and in particular Article 16 (engagement) and Article 17 (duration of audit engagement).

As noted, Aquafil, as a company with shares listed on the regulated market of Borsa Italiana, falls under the category of public interest entities referred to in Article 16, paragraph 1, letter a), of Legislative Decree No. 39/2010 ("PIE") and is therefore subject to the application of the provisions on legally-required audits contained in EU Regulation No. 537/2014 ("PIE Regulation").

The purpose of the PIE Regulation is to harmonise the rules introduced by Directive 2006/43/EC at a European Union level, to allow for greater transparency and predictability of the obligations that apply to legally-required auditors, and better define their independence and objectivity in the performance of their duties, also in order to increase public confidence in the statutory and consolidated financial statements of these entities and to contribute to the proper functioning of the market.

Article 16(2) of the PIE Regulations has, therefore, strengthened the role of the Internal Control and Audit Committee - identified in companies using a traditional system of administration in the Board of Statutory Auditors - in the selection of the new independent audit firm, attributing it the task of submitting a reasoned recommendation to the Board of Directors in order to enable the Shareholders' Meeting to make a properly considered decision.

Specifically, according to Article 16 of Regulation No. 537/2014, the Shareholders' Meeting of the PIE decides on the appointment of the new independent auditor on the basis of a reasoned recommendation of the ICAC, which, as mentioned above, in the case of Aquafil is identified as the Board of Statutory Auditors.

This recommendation is prepared by the ICAC as a result of a "selection procedure carried out by the audited entity" in a transparent and traceable manner, under which proposals made by possible candidates are assessed on the basis of "transparent and non-discriminatory selection criteria".

In this recommendation, the ICAC expresses "at least two possible conferral alternatives" and "a duly justified preference for one of them". The ICAC, as expressly stated in the European framework, is "responsible for the procedure" of selecting the auditor.

3. Scope of the Process

In January 2025, Aquafil shared with the Board of Statutory Auditors the decision to start the process of selecting the new auditor earlier than the expiration of PWC's term of office, in light of the applicable regulations on incompatibility and independence (which, in particular, prohibits the newly appointed auditor from providing certain services in a period of up to 12 months prior to the beginning of the period being audited) and to facilitate the transition between PWC and the new auditor.

In fact, the PIE Regulations identify certain non-audit services that may not be performed by the PIE auditor and members of its network for the benefit of the PIE, as well as its subsidiaries and parent companies.

According to Article 5 of the PIE Regulations, this prohibition operates during "the time between the beginning of the period subject to audit and the issuance of the audit report". For some specific services (involving the "Design and implementation of internal control and risk management procedures related to the preparation and/or control of financial disclosure, or design and implementation of technological systems for financial disclosure"), the prohibition also extends to the fiscal year immediately preceding the first year of the audit engagement ("cooling-in period").

The anticipation of the appointment makes it possible, first of all, to avoid that during the fiscal year prior to the beginning of the period being audited (in the present case, during fiscal year 2025), the party destined to take on the role of Aquafil's new legally-required auditor provides the Company and its subsidiaries with the prohibited services for which the EU regulations require cooling-in. Such anticipation also allows for the timely handling of situations that could potentially threaten the independence of the incoming auditor, including those related to the performance of engagements involving services specified in Article 5 of the PIE Regulations (other than those for which there is a cooling-in requirement), which could extend into 2026 and therefore need to be adequately resolved before the start of the legally-required audit engagement.

In addition, the appointment of the new auditor earlier than the expiration of the incumbent auditor facilitates the handover between the incoming and outgoing auditor, thus enabling better knowledge of the PIE and its Group that the incoming auditor would inevitably possess in order to more effectively pursue the best quality audit.

In light of the above, the Shareholders' Meeting of Aquafil S.p.A., which is called to approve the financial statements as of December 31, 2024, will also be requested to deliberate on the choice of the Company's new auditor, as well as to approve their remuneration and related adjustment criteria, upon the reasoned recommendation of the Board of Statutory Auditors.

The Board of Statutory Auditors of Aquafil, in its capacity as the Internal Control and Audit Committee, has prepared this recommendation according to the applicable regulations, following a

specific selection procedure, carried out in the manner indicated in the following paragraphs, making special use of the support, including operational support, of Aquafil's Executive Officer for Financial Reporting.

4. Subject of the selection process

The subject of the selection process was defined consistently with the specific needs of Aquafil S.p.A., as a company listed on the Italian Stock Exchange (Borsa Italiana). The selection process carried out covered the following services:

• I) Auditing of annual accounts and specifically:
  • Audit of the separate financial statements of Aquafil S.p.A. (the "Separate Financial Statements");
  • Audit of the consolidated financial statements of the Aquafil Group (the "Consolidated Financial Statements");
  • Expressing an opinion on the conformity of the Corporate Governance and Ownership Structure Report and Directors' Report with the Consolidated Financial Statements and the Separate Financial Statements;
  • Expressing an opinion on whether the Annual Financial Report complies with the regulatory technical standards relating to the specification of the European Single Electronic Format (ESEF) for communication pursuant to the European Commission's Delegated Regulation (EU) 2019/815 (the "Delegated Regulation").
• II) Issuance of Limited Audit Report on the June 30 consolidated interim financial statements for the interim period beginning June 30, 2026.
• III) Limited review of the Consolidated Non-Financial Statement prepared pursuant to Legislative Decree No. 125 of September 6, 2024, transposing Directive (EU) 2022/2464 (Corporate Sustainability Reporting Directive - CSRD), published in the Official Gazette of September 10, 2024.
• IV)Audit of the financial statements of the subsidiaries Tessilquattro S.p.A., Aquafil SLO d.o.o., Aquafil Jiaxing and Aquafil Pacific Co. for statutory local purposes as well as, for the purposes of the Consolidated Financial Statements, audit of the reporting package for the aforementioned companies in addition to Aquafil Engineering GmbH.

The Board of Statutory Auditors supervised the entire selection process of independent audit firms by Aquafil, both with regard to the selection of the firms to be invited and the structure of the proposals

and identification of the evaluation criteria and their weight, the phases of the procedure and the implementation of the evaluation grid in compliance with the scoring system adopted, in order to ensure the full traceability of the selection procedure.

5. Identification of independent audit firms invited to participate in the selection process

With regard to the identification of independent audit firms to be invited in the selection process, Article 16 of the PIE Regulations provides that the issuer is "free to invite any statutory auditor" to submit proposals for the assignment, provided that the organization of the tender "does not in any way preclude participation in the selection process by firms that have received, in the previous calendar year, less than 15% of their total audit fees from public interest entities in the relevant member state". In this regard, the ICAC agreed with Aquafil to invite expressions of interest from four independent audit firms (BDO S.p.A., Deloitte & Touche S.p.A., EY S.p.A. and KPMG S.p.A.).

6. Selection criteria adopted for bid evaluation

According to Article 16 of the PIE Regulations, proposals received under a selection process must be evaluated according to "transparent and non-discriminatory selection criteria".

Consequently, prior to the start of the selection process, the ICAC - with the support of Aquafil - has therefore defined transparent and objective selection criteria for the evaluation of bids, aimed at ensuring a proper balance between the weight to be assigned to the technical/qualitative aspect of the proposals and to financial considerations.

Particular attention has been paid in the selection process to seeking the best quality standards of the independent audit firm and ensuring that these standards are maintained over the course of the audit activity. This special attention to technical/qualitative aspects was ensured in the selection process by the provision of two distinct phases, as outlined below.

Specifically, seven Evaluation Criteria were identified, each of which was broken down into specific detailed items. Each Evaluation Criterion has been given a relative weight, as detailed in the Proposal Request sent to participants and listed below, distinguishing between technical/qualitative and financial/quantitative criteria.

Below are the Evaluation Criteria, as well as the weight given to them for the purpose of the Selection Process.

EVALUATION CRITERIA - TECHNICAL/QUALITATIVE

C.1) Characteristics of the bidder:

profile of the Italian independent audit firm in terms of the bidder's annual revenues and number of employees, in the Audit service line; network structure and direct presence in the main foreign countries where the Group has production sites (Slovenia, China, Thailand); reputation and number of sanctions imposed by Consob or international regulatory bodies in the last 5 years; presence and access to network centers of excellence on particular issues (weight 10%);

C.2) Audit assignments in listed companies and knowledge of the Aquafil Group industry:

bidder's experience in auditing Euronext MTX listed companies in Italy (number of current assignments); experience in Italian companies belonging to the domestic and/or international industrial and/or chemical/textile production sector; independence and no/minor consulting and other service assignments for the Group in the last 5 years (weight 15%);

C.3) Experience in the ESG field:

bidder's experience in auditing DNFs and sustainability reports; bidder's experience in other ESG projects such as: supplier certification, sustainable finance projects, Carbon Disclosure projects (weight 10%);

C.4) Proposed methodology:

timing and adequacy of the audit strategy and plan; reporting of the work performed and communications to the Board of Statutory Auditors; use of technology platforms, Data Analytics and Artificial Intelligence to perform audit activities; interaction with the Internal Audit function and integration with systems and processes verifications as per Law 262/2005 for the Parent Company and subsidiaries (weight 10%);

C.5) Professional quality of the appointed team:

experience in listed companies of the audit team (Partner, Senior Manager, and any Experts); experience in industrial sector and/or chemical-textile production of the audit team (Partner, Senior Manager, and any Experts); experience of the audit team in companies with complex control systems; experience of the team in charge of auditing DNFs or sustainability financial statements of companies in the industrial and/or chemical-textile sector; accessibility of key people in the audit team (Partner and Senior Manager) (weight 15%);

C.6) Reasonableness of the estimated total number of hours and the mix of professionals involved per activity:

total number of budgeted hours per year for each activity (including effects of future technology developments); number of Partner and Senior Manager hours and incidence to total budgeted hours (professional mix/seniority of team) (weight 10%);

FINANCIAL/QUANTITATIVE CRITERIA

C.7) Reasonableness of the fees charged: with regard to the evaluation of the Financial Offer (weight 30%), as indicated in the Proposal Request sent to participants, the process stipulates that the lowest overall price will be awarded the maximum score. The other bids are awarded proportionately lower scores calculated on the basis of the formula: (Lowest Price/Bid Price) x Maximum Score.

The decision to give limited weight to the Financial/Quantitative Criteria was dictated by the desire to prevent the choice of the new auditor from being overly influenced by the economic aspects of the proposals received, consistent with the primary objective of pursuing a high quality standard of audit service.

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7. Undertaking of the selection process

The selection process consisted of the following steps:

(a) Submission of the Proposal Request

Aquafil sent to BDO S.p.A., Deloitte & Touche S.p.A., EY S.p.A. and KPMG S.p.A. on January 31, 2025 a request for a proposal ("Proposal Request"), containing, among others, (i) a list of the audit activities covered by the assignment, (ii) a description of the steps in which the selection process would be divided into, and (iii) an indication of the applicable selection criteria.

In order to ensure maximum transparency in the process, the selection was divided into two phases:

• a First Phase, intended for the evaluation of bids exclusively of a technical/qualitative nature and, therefore, on the basis of the 6 Qualitative Evaluation Criteria described above;
• a Second Phase, carried out after the results of the First Phase, aimed at completing the evaluation of the bids on the basis of the Financial/Quantitative Criteria.

For this reason, in the Proposal Request, the companies invited to participate in the selection were asked to submit by February 21, 2025 via PEC email two separate documents: a) the "Technical Proposal" without including in the proposal any reference to the financial proposal; b) the "Financial Proposal".

The "Financial Proposal" (password-protected which was provided by each participant on March 10 as requested), was then opened only after the completion of the evaluation of the technical/qualitative proposals and after the meetings with the teams of independent audit firms held on March 6, 2025 in the presence of the entire Board of Statutory Auditors and the three representatives of the Aquafil Company designated to carry out the process (Executive Officer for Financial Reporting, Chief Financial Officer and Chief Administrative Officer).

Within the terms established by the process, the Company duly received the bids made by BDO S.p.A., Deloitte & Touche S.p.A., EY S.p.A. and KPMG S.p.A. (the "Bids"). All four operators who

submitted bids declared that they met the requirements for participation in the bidding process, including the independence requirements for the assignment; therefore, they were all admitted to the subsequent phase of evaluation of the technical and financial bids.

In particular, the Company acquired information useful for the evaluation and verification of the requirements necessary for undertaking the assignment and the possible existence of situations of incompatibility with respect to the conferment, such as:

• the indication of the absence of causes of incompatibility with the legally-required audit activities or prejudicial to the auditor's independence under European, Italian and/or foreign regulations that may be applicable;
• the attestation of the existence of an internal monitoring process capable of verifying and ensuring its independence throughout the duration of the assignment.

The independence requirements and the existence of any current assignments with the Aquafil Group by each of the bidders were specifically verified by the Board of Statutory Auditors - with the support of the representatives of Aquafil designated to undertake the process (Executive Officer for Financial Reporting, Chief Financial Officer, and Chief Administrative Officer) - with no issues arising in this regard.

(b) First Evaluation Phase

As stated in the Proposal Request, during the First Evaluation Phase, the Bids were evaluated exclusively from a technical/qualitative viewpoint, with reference to the Evaluation Criteria listed above.

Specifically, as part of this First Evaluation Phase, specific reviews were carried out by both Aquafil management and the ICAC regarding the evaluation criteria mentioned in Section 6.

At the meetings with each bidder held on March 6, 2025, the ICAC was able, among other things, to appreciate the communication skills and interaction of the audit team proposed and to clarify some elements regarding the Bids. In this context, the ICAC's attention was focused, among other things, on verifying that the total number of man-hours estimated by each bidder to perform the audit assignment, in relation to the mix of professional figures in the proposed teams, was appropriate in terms of seniority relative to the size and complexity of the assignment.

(c) Second Evaluation Phase

Having completed the First Phase of evaluation of a qualitative nature with the scoring of the Technical Bids, the Second Phase of evaluation, concerning the Financial Bids, was launched on March 10.

A score was assigned to each bid determined in relation to the total annual price proposed by the individual bidder, based on a calculation of inverse proportionality to the lowest bid. The total annual price was considered to be the one proposed for the services under tender.

(d) Selection results

As a result of the First and Second Phase of bid analysis and evaluation and based on the scores assigned to each bid, the following ranking was drawn up:

• 1 Deloitte & Touche S.p.A. (overall score: 93.3 / 100);
• 2 EY S.p.A. (overall score: 84.2 / 100);
• 3 KPMG S.p.A. (overall score: 83.8 / 100);
• 4 BDO S.p.A. (overall score: 72.9 / 100).

Therefore, the two leading competitors were Deloitte & Touche S.p.A. and EY S.p.A., which were admitted to the financial relaunch phase, as provided for in the bidding process.

The exclusion of KPMG S.p.A. and BDO S.p.A., as a result of their third and fourth positions in the ranking, is due to the lower overall score in relation to the technical/qualitative and financial/quantitative aspects as a whole.

(e) Financial relaunch

As already stipulated in the Proposal Request, the Company then proceeded, with the consent of the Board of Statutory Auditors, to request a Financial Relaunch from the top two ranked bidders, whose responses were received on March 13, 2025.

The final ranking of the Tender, following the financial relaunch phase between the top two was thus as follows:

1. Deloitte & Touche S.p.A. (overall score: 93.3 / 100).

2. EY S.p.A. (overall score: 84.3 / 100).

Highlighted below are some factors that contributed particularly to the determination of the scores of the top two finishers.

In the Technical and Qualitative Evaluation Phase, the bid of Deloitte & Touche (hereinafter also referred to as "Deloitte" for brevity) was distinguished by the experience of the appointed team (partners and seniors) in listed companies and in the relevant industry. In addition, Deloitte's bid showed a higher number of total budgeted hours (6,192 hours Deloitte, compared to 5,334 hours EY) and a particularly qualified professional mix in terms of seniority, with a higher percentage (45% in

Deloitte's proposal, compared to 25% in EY's) of experienced resources (partners and senior managers).

The methodologies for using technology platforms and Data Analytics outlined in the Proposals and explained during the March 6 meetings were found to be of high quality for both.

In the Quantitative Evaluation Phase, the average hourly rates offered by Deloitte were more competitive than those of EY, an element that was reflected in the final annual fee, which was essentially equivalent for the two firms (compared with fewer average annual hours proposed by EY than by Deloitte:

Name	Annual financial offer	Reduction applied in the relaunch (Euro)	Annual final fee	Average hourly rate
DELOITTE	417,700	- 22,700	395,000	64 Euro / hour
EY	422,000	- 25,000	397,000	74 Euro / hour

Regarding the division of the overall Financial Offer between the legally-required audit engagement (Paragraph 1) and the sustainability statement compliance attestation engagement (Paragraph 2-ter), the findings of the Final Offer, after the relaunch phase, were as follows:

Name	Annual financial offer for legally-required audit	Annual financial offer for sustainability statement attestation	Annual financial offer
DELOITTE	345,000	50,000	395,000
EY	334,000	63,000	397,000
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Based on the results of the Evaluation Phases (including the financial relaunch) and the above considerations, the Board of Statutory Auditors as ICAC has decided to recommend as the first candidate for the appointment - as Aquafil's legally-required auditor and for the sustainability statement compliance attestation - the independent audit firm Deloitte & Touche S.p.A., considering it capable of ensuring a quality audit according to the best standards available on the market today, as it was first in the overall ranking of the technical/financial bids. The ICAC also points out that Deloitte & Touche's proposal has a higher number of hours and a professional mix of staff involved in the audit with greater seniority (Partners and Senior managers), albeit at a lower overall average hourly rate.

8. Final considerations

All of the above considered, and taking into account the results of the evaluation process and weighting of the technical/qualitative and financial/quantitative aspects illustrated above, the Board of Statutory Auditors of Aquafil S.p.A. will propose, at the Shareholders' Meeting, Deloitte & Touche S.p.A. and EY S.p.A. as the independent audit firm candidates for the assignment of the legally-required audit for the nine-year period 2026-2034 and the assignment of the sustainability statement compliance attestation for the three-year period 2026-2028.

9. Recommendation of the Board of Statutory Auditors

Given the above, the Board of Statutory Auditors of Aquafil S.p.A., in its role as the Internal Control and Audit Committee ("ICAC"), and on the basis that:

• with the approval of Aquafil S.p.A.'s financial statements as of December 31, 2025, the nineyear assignment 2017-2025 awarded by the Shareholders' Meeting of Aquafil S.p.A. to the independent audit firm PriceWaterhouseCoopers S.p.A. will conclude;
• the Company and the ICAC agreed on the desirability of the early appointment of the new auditor for the nine-year period 2026-2034 for submission to the Shareholders' Meeting in order to ensure compliance with the auditor independence rules and facilitating the transition between the outgoing and incoming auditors;
• for the appointment of the new auditor, the ICAC conducted with the assistance of the Company a selection process in which four independent audit firms were invited to participate on the basis of transparent and non-discriminatory criteria;
• the proposals received were evaluated by the ICAC together with the functions of the Company within the framework of the aforementioned process, through the application of predefined, objective and transparent selection criteria, which attributed adequate importance to the technical/qualitative aspect of the offers received, as well as to the financial conditions offered by the bidders;
• as a result of the evaluations carried out, a ranking was applied of the companies participating in the selection process, taking into account the scores given to each bid received on the basis of the selection criteria mentioned above;
• the relevant regulations stipulate that the appointment of the new auditor must be approved by the Shareholders' Meeting on the basis of a reasoned recommendation from the Board of Statutory Auditors in its role as ICAC containing at least two possible alternatives, with an expression of a duly justified preference for one of them;

RECOMMENDS

to the Shareholders' Meeting of Aquafil S.p.A., in accordance with Article 16, paragraph 2 of the PIE Regulations, as well as Article 13 of the Decree, to appoint one of the following independent audit firms as legally-required auditor for the fiscal years 2026-2034 and to certify the compliance of the sustainability statement for the three-year period 2026-2028: Deloitte & Touche S.p.A. or EY S.p.A.. A summary of the main financial terms of the proposals of both independent audit firms can be found in Appendix 1;

EXPRESSES ITS PREFERENCE

for the independent audit firm Deloitte & Touche S.p.A., which obtained the highest score following the selection process (technical/qualitative and financial/quantitative), also pointing out that the proposal of Deloitte & Touche S.p.A. presents a higher number of hours and professional mix with higher seniority (Partner and Senior manager) and, as such, is considered more suitable for the performance of the assignment and the pursuit of the desired audit quality;

DECLARES

in accordance with Article 16, paragraph 2 of the PIE Regulations, that this recommendation has not been influenced by third parties and that none of the clauses as per Article 16, paragraph 6, of the PIE Regulations have been applied.

Milan - Verona, March 14, 2025

THE BOARD OF STATUTORY AUDITORS of Aquafil S.p.A..

in its role as the Internal Control and Audit Committee (ICAC)

(Mr. Stefano Poggi Longostrevi – Chairperson)

(Ms. Bettina Solimando)

(Ms. Beatrice Bompieri)

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Appendix 1 Summary of the financial conditions and number of working hours of the two proposals

	ANNUAL AMOUNTS	DELOIT TE			EY
		NO. HOURS	Fees (3) origin al proposal	Discount total	FEES (9) ARDER RELAUNCH	NO. HOURS	Fees (e) original proposal	To tal discount	FEES (6) AFTER RELAUNCE
1	Audit of annual accounts, separate financial statements of Aquafil S.p.A. and consolidated financial statements of the Aquafil Group	2251	157.500€	15.400€	345,000€	1.850	166.000€	20,000 €	334.000€
2	Limited audit of the condensed consolidated half-year financial statements	573	40.100€			500	45.000€
3	Auditing the financi al statements of subsidianes	2.550	162,800€			2234	143.000€
	Total audit Aquafil S.p.A Group	5374	360 400 €	15,400 €	345.000 €	4.584	354.000€	20.000 €	334.000 €
ব	Total sustainability statement compliance attestation Aquafil Group S.p.A.	818	57300€	7300€	50.000 €	750	68.000€	5.000 €	63.000 €
	Overall total for legally-required audit and attestation on sustainability statement	6.192	407.700 €	22.700 €	305.000 €	5.334	422.000€	25.000 €	397.000 €
	Average hourly rate (E uro / hour)				64 €				74 €

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