Page 109 - Minerva Foods | Annual Report 2017

Scope and limitations
The procedures applied in a limited assurance engagement are substantially less detailed than those applied in an assurance engagement aimed at issuing an opinion on the information contained in the Minerva Foods 2017 Sustainability Report. Therefore, we were unable to obtain assurance that we would become aware of all matters that would be identified in an assurance engagement where the objective is to issue an opinion. If we had performed an engagement with the objective of issu- ing an opinion, we might have identified other matters and possible misstatements that may exist in the information contained in the Minerva Foods 2017 Sustainability Report.
Accordingly, we do not express an opinion on this information. Nonfinancial data is subject to more inherent limitations than financial data, due to the nature and diversity of the methods used to determine, calculate or estimate this data. Qualitative interpretations of the data’s materiality and accuracy are subject to individual presumptions and judgments. Furthermore, our engagement covered neither data reported in prior periods nor future projections and targets.
Conclusion
Based on the procedures performed, as described in this report, and the items audited and listed in the Sustainability Report’s summary chart, nothing has come to our attention that leads us to believe that the information contained in the Minerva Foods Sustainability Report related to the fiscal year ended on December 31, 2017, was not compiled, in all material aspects, according to the guidelines of the GRI (Global Reporting Initiative), in its GRI Standards version, “Core” reporting option and in accordance with the records and files that served as the basis for its preparation.
São Paulo, 30 de junho de 2018.
Sergio Yassunori Ishikawa
Brazilian Regional Accounting Board Accountant (CT CRC) 1SP-224.021/O-5 Grant Thornton Auditores Independentes
Brazilian Regional Accounting Board (CRC) 2SP-025.583/O-1
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