or in the French Code of ethics (Code de Déontologie) for statutory auditors... 823- 9 and R. 823- 7 of the French Commercial Code (Code de Commerce) relating to the justification of our assessments... As specified in Article L 823- 10- 1 of the French Commercial Code (Code de commerce,) our statutory audit does not include assurance on the viability of the Company or the quality of management of the affairs of the Company.