The annual accounts are audited and certified by the auditors, Bernex Associés Audit SA - Rue du Nant 8 - 1211 Geneva.

The presentation of the accounts complies with the Swiss GAAP FER21 standards recommended for non-profit social organisations of general interest. It corresponds to the Swiss Code of Obligations and to the provisions of the deed of foundation.

The part of the annual accounts audited by the auditors concerns the balance sheet, the operating account, the statement of changes in capital, the cash flow statement and the notes.