The scope of the audit is structured as follows:

- lot 1 Belgian Core scope,

- lot 2: the German scope,

- lot 3: The Extended scope.

Lot 1: Belgian Core Scope

The main object of this project is the audit (and the publication of the corresponding mandatory reports) of the Belgian entities, subject to the regulations (for example, the Belgian core scope "). This Belgian core scope includes:

- the consolidated annual accounts of Elia System Operator SA and the half-year consolidated financial statements of Elia System Operator SA under IFRS,

- the statutory annual accounts of Elia System Operator SA, Elia Asset SA, Elia Engineering SA, in Belgian standards.

Audit services include the occasional participation in company councils, audit committees, shareholder meetings, etc., in accordance with local laws and regulations.

Elia System Operator SA, Elia Asset SA and Elia Engineering SA (ie "Belgian Core Scope") require the appointment of an "auditor".

On the basis of the tenders received, the Group will propose to two tenderers to set up a college of statutory auditors. Both parties will be able to agree on the procedures to be followed / split between them.

In addition to the "Belgian core scope", a separate contract may be awarded for the audit of all the entities below (and for the publication of corresponding mandatory reports) (ie "German scope"). The German scope includes the audit of:

- the consolidated annual accounts of Eurogrid GmbH under IFRS. It also requires that the co-auditors of Elia System Operator SA, in accordance with IFRS, be informed for reporting purposes of the group,

- the statutory annual accounts of Eurogrid GmbH, 50Hertz Transmission GmbH, 50Hertz Offshore GmbH and Elia Grid International GmbH according to German accounting principles

Finally, a separate contract can be assigned to the audit of all the entities below (and to the publication of the corresponding mandatory reports) (ie Extended scope). This scope would include the audit of:

- Eurogrid International SCRL and Elia Grid International SA (including its Dubai branch) in accordance with Belgian accounting principles,

- Audit of the Dubai branch of Elia Grid International SA, for local reporting purposes only (in accordance with IFRS),

- Audit of Elia Grid International LLC (Qatar), for local purposes only (in accordance with IFRS).