FFP_REGISTRATION_DOCUMENT_2017

FINANCIAL STATEMENTS

Statutory Auditors’ report on the parent-company financial statements

OUR AUDIT APPROACH We familiarised ourselves with the internal control arrangements governing the valuation and recognition of the equity securities, particularly the unlisted equity securities. For these securities, we reviewed previous valuations to obtain assurance about the reliability of the Company’s process. We also assessed the process adopted by the Company to identify possible evidence of a fall in value, and we carried out a critical examination of the ways in which impairment tests are performed in accordance with the Group’s accounting policies. Finally, we examined the information relating to the valuation of the equity securities as published in the notes. Verification of the management report and other documents addressed to the shareholders We also performed, in accordance with professional standards applicable in France, the specific verifications required by French law. INFORMATION PROVIDED IN THE MANAGEMENT REPORT AND IN OTHER DOCUMENTS ADDRESSED TO THE SHAREHOLDERS CONCERNING THE FINANCIAL POSITION AND PARENT-COMPANY FINANCIAL STATEMENTS We have no matters to report as to the fair presentation and the consistency with the financial statements of the information given in the management report of the Board of Directors and in the other documents addressed to shareholders with respect to the parent-company financial position and financial statements. INFORMATION ON CORPORATE GOVERNANCE We confirm that the section of the Board of Directors’ management report devoted to corporate governance contains the information required by articles L. 225-37-3 and L. 225-37-4 of the French Commercial Code. Concerning the information given in accordance with the requirements of article L. 225–37-3 of the French Commercial Code (Code de commerce) relating to the remuneration and benefits received by the directors and any other commitments made in their favour, we have verified its consistency with the financial statements, or with the underlying information used to prepare these financial statements and, where applicable, with the information obtained by the Company from companies controlling your company or controlled by it. Based on this work, we confirm that this information is accurate and fairly presented. OTHER DISCLOSURES In accordance with French law, we have verified that the required information concerning the identity of the shareholders or the holders of the voting rights has been properly disclosed in the Management report. APPOINTMENT OF THE STATUTORY AUDITORS We were appointed as Statutory Auditors of FFP by shareholders in the Shareholders’ General Meeting of 9 June 2011 (Mazars) and of 7 June 2000 (SEC3). At 31 December 2017, Mazars was in its seventh consecutive year as an auditor of FFP, and SEC3 in its eighteenth year. Responsibilities of management and persons involved in corporate governance in relation to the parent-company financial statements Management is responsible for preparing parent-company financial statements that present a true and fair view, in accordance generally accepted accounting principles in France, and for setting up the internal controls it deems necessary for preparing parent-company financial statements that do not contain any material misstatements, whether due to fraud or error. When preparing the parent-company financial statements, management is responsible for assessing the company’s ability to continue as a going concern, for presenting in those statements any necessary information relating to its status as a going concern, and for applying the accounting concept of going concern, except where there is a plan to liquidate the company or discontinue its operations. The Audit Committee is responsible for monitoring the process of preparing the financial information and for monitoring the effectiveness of internal control and risk management systems, and internal audit systems as the case may be, as regards procedures relating to the preparation and treatment of accounting and financial information. The parent-company financial statements have been approved by the Board of Directors. Information resulting from other statutory and regulatory obligations

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2017 REGISTRATION DOCUMENT