Compagnies des Alpes // 2019 Universal Registration Document

5 FINANCIAL INFORMATION

Parent company financial statements

l he or she assesses the appropriateness of the management’s application of the accounting principle of going concern and, depending on the evidence collected, the existence or otherwise of signi fi cant uncertainty relating to events or circumstances likely to call into question the company’s ability to continue operating. This assessment is based on the evidence collected up to the date of the auditor’s report, bearing in mind that subsequent circumstances or events could jeopardise business continuity. If the auditor identi fi es the existence of signi fi cant uncertainty, he or she shall draw readers’ attention to the information provided in the annual fi nancial statements regarding this uncertainty or, if this information is not provided or is not relevant, he or she shall prepare a certi fi cation with reservation or refuse to certify the fi nancial statements; l the auditor evaluates the overall presentation of the annual fi nancial statements and assesses whether the annual fi nancial statements re fl ect underlying operations and events so as to give a true and fair view. 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 misstatement that we deem the most signi fi cant for the audit of the fi nancial statements for the fi scal year and that thus constitute the key points of the audit, which we must describe in this 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