FFP_REGISTRATION_DOCUMENT_2017

6

ORDINARY AND EXTRAORDINARY GENERAL MEETINGOF 17 MAY 2018

Statutory Auditors’ special reports

Independent Verifier’s report on the employee-related, environmental and social information contained in the management report

For the year ended 31 December 2017

To the Shareholders,

In our capacity as an Independent Verifier, a member of the Mazars network, and FFP’s Statutory Auditor accredited by COFRAC Inspection under number no. 3-1058 (made available on the www.cofrac.fr website), we hereby report to you on the consolidated employee-related, environmental and social information for the year ended 31 December 2017, included in the management report (hereinafter referred to as the “CSR Information”), pursuant to article L. 225-102-1 of the French Commercial Code. COMPANY’S RESPONSIBILITY The Board of Directors is responsible for preparing a management report including the CSR Information required by article R. 225-105-1 of the French Commercial Code prepared in accordance with the procedures used by the Company (hereinafter the “Guidelines”), summarised in the management report. INDEPENDENCE AND QUALITY CONTROL The standards of independence by which we must abide are laid down in the regulations, the French professional code of conduct and the provisions of article L. 822-11-3 of the French Commercial Code. In addition, we have implemented a system of quality control that includes documented policies and procedures to ensure compliance and applicable legal and regulatory requirements. O state whether the requisite CSR Information is present in the management report or, where omitted, whether an appropriate explanation is provided in accordance with the third sub-paragraph of article R. 225-105 of the French Commercial Code (statement of disclosure of CSR Information); O express a moderate assurance opinion on the fact that, taken as a whole, the CSR Information is presented fairly, in all material aspects, in accordance with the Guidelines (Conclusions about the fair presentation of the CSR Information). It is not our role, however, to issue an opinion on compliance with the other statutory requirements applicable, where appropriate. Our work was conducted by a team of two people in March 2018 over a period of one week. We performed the work described below in accordance with the order dated 13 May 2013 determining how the Independent Verifier performs the engagement, with the professional guidelines issued by the French national auditing body (Compagnie nationale des commissaires aux comptes) for this type of engagement and with ISAE 3000 (1) concerning our conclusions on the fair presentation of the CSR Information. I Statement of disclosure of CSR Information On the basis of interviews with the individuals in charge of the relevant departments, we obtained an understanding of the Company’s sustainability strategy regarding the employee-related and environmental impacts of its activities and its social commitments and, where applicable, any actions or programmes arising from them. We cross-checked the CSR Information presented in the management report against the list in article R. 225-105-1 of the French Commercial Code. Where certain information was missing, we confirmed that explanations were provided in accordance with the provisions of article R. 225-105, sub-paragraph 3 of the French Commercial Code. Based on the work performed, we certify that the requisite CSR Information has been disclosed in the management report. RESPONSIBILITY OF THE INDEPENDENT VERIFIER Based on our work, our role is to:

(1) ISAE 3000 - Assurance engagements other than audits or reviews of historical financial information.

204

FFP

2017 REGISTRATION DOCUMENT