Compagnies des Alpes // 2019 Universal Registration Document

5 FINANCIAL INFORMATION

Consolidated financial statements

Report to the Audit Committee We provide a report to the Audit Committee which presents the scope of the audit and the programme of work carried out, as well as the conclusions derived from our work. We also draw the attention of the committee, where applicable, to signi fi cant weaknesses in the internal control system that we have identi fi ed concerning procedures for the preparation and processing of accounting and fi nancial information. Among the information presented in the report to the Audit Committee are the risks of material misstatements, which we deem the most signi fi cant for the audit of the consolidated fi nancial statements for the fi scal year and that consequently constitute the key points of the audit, which we must describe in this present report. We also provide the Audit Committee with the statement referred to in Article 6 of Regulation (EU) No. 537-2014 con fi rming our independence, within the meaning of the rules applicable in France such as they are set out in Articles L.822-10 to L.822-14 of the French Commercial Code and in the French Code of Ethics for Statutory Auditors. Where applicable, we discuss any risks that may threaten our independence and the safeguard measures applied with the Audit Committee.

Neuilly-sur-Seine and Courbevoie, 29 January 2020 Statutory Auditors

PRICEWATERHOUSECOOPERS AUDIT

MAZARS

Françoise Garnier-Bel

Gilles Rainaut

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Compagnie des Alpes I 2019 Universal registration document