The consolidated financial statement of Sonae was prepared according to the International Financial Reporting Standards, as adopted by the European Union. To be considered as part of those standards, are the IFRS – International Financial Reporting Standards, issued by the International Accounting Standard Board (IASB), the International Accounting Standards (IAS), issued by the International Accounting Standards Committee (IASC) and their interpretations – SIC and IFRIC, issued by the International Financial Reporting Interpretation Committee (IFRIC) and Standing Interpretation Committee (SIC), which have been adopted by the European Union.
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