completeness but the planned and performed audit procedures for both tests of controls and substantive tests of this account were not responsive to the assessed risks. Specific observations for the inventory and
number of KAMs. Discussion and Implication We found that KAMs concerning provision, inventory valuation, and other types of KAMs (e.g., related parties’ balances and transactions, specific accounting
did not identify clear roles and responsibilities and did not create a specific team to monitor these issues. 2. Relevant ethical requirements Most auditors adhere to professional ethics, and most audit
reduce inventory continuously. Furthermore, the launching of certain new projects has been postponed by the Company to be in the last quarter of this year. Company believes that the overview of the real
Reported EBITDA less Inventory gains/(losses). 4Core Net Profit is Reported Net Profit less Inventory gains/(losses) and one-time extraordinary items. 5Operating Cash Flow is after change in net working
organizations preparing a GHG emissions inventory. There are 2 main standards for companies and organizations: the Corporate Standard and Corporate Value Chain (Scope 3) Standard. ○ The Corporate Standard was
Inventory gains/(losses) 4Core Net Profit is Reported Net Profit less Inventory gains/(losses) one-time extraordinary items 5Operating Cash Flow is after change in net working capital and cash tax, before
EBITDA less Inventory gains/(losses) 4Core Net Profit is Reported Net Profit less Inventory gains/(losses) one-time extraordinary items 5Operating Cash Flow is after change in net working capital and cash
, while maximising their durability and lifecycles. Deeper knowledge of specific sustainability challenges is needed to help advance solutions and CHANEL is investing in scientific research, as well as the
Value chain stages covered: Entire value chain, or direct effects on specific business units / operations Select at least 2 scenarios, including a 2°C scenario • Smooth and orderly transition • Transition