GROUPAMA / 2018 Registration document

FINANCIAL STATEMENTS STATUTORY AUDITORS’ REPORT ON THE ANNUAL FINANCIAL STATEMENTS

Other information In accordance with French law, we have verified that the required information concerning the purchase of investments and controlling interestsand the identity of shareholders andholders ofvoting rights hasbeen properlydisclosed in themanagementreport.

INFORMATION RESULTING FROM OTHER LEGAL AND REGULATORY REQUIREMENTS

Designation of the statutory auditors We were appointedstatutoryauditors of Caisse Nationalede RéassuranceMutuelleAgricoleGroupamaby the General Meetingof 25 June

1999 for PricewaterhouseCoopers Audit and 12 September 2000 for Mazars. At 31 December 2018, PricewaterhouseCoopersAudit was in the 20

th  year of its mission without interruption, and Mazars was in its

19 th  year.

RESPONSIBILITIES OF MANAGEMENT AND MEMBERS OF THE CORPORATE GOVERNANCE BODY CONCERNING THE ANNUAL FINANCIAL STATEMENTS

Managementis responsiblefor preparingannual financial statementspresentinga true and fair view in accordancewith French accounting rules and principlesand implementingthe internal controls that it deems necessaryfor the preparationof annual financial statementsfree of any materialmisstatements, whetherthey due to fraudor error. In connection with the preparation of the annual financial statements, Management is responsible for assessing the Company’s ability to continue its operations; providing information on matters relating to the continued operations, where this is relevant; and for preparing financial statementsbased on a going concern basis,unlessManagementintends to wind up theCompanyor discontinue operations. The Audit and Risk ManagementCommittee is responsible for following the process of preparing financial information and for monitoring the effectiveness of internal control and risk management systems, as well as, where applicable, internal auditing, as regards the procedures relatingto the preparation andprocessingof accounting andfinancial information. These annualfinancial statementshave been approvedby the Board of Directors. Audit objective and approach It is our responsibility to prepare a report on the annual financial statements. Our goal is to obtain reasonable assurance that the annual financial statementstaken as a whole do not contain any material misstatements.Reasonableassurance is a high level of assurancebut is not a guarantee that an audit performed in accordance with the professional auditing standards will always detect any material misstatement. Misstatements may arise as a result of fraud or error and must be regarded as being material if it can reasonably be expectedthat they, individuallyor in the aggregate,will affect the financial decisionsmade by users of the financial statementson the basis of the financial statements. As specified by Article L. 823-10-1of the French Commercial Code, our role of certifying the financial statements is not to guarantee the viability or the quality of themanagementof your Company. As part of an audit performed in accordance with the professional auditing standards applicable in France, the statutory auditor uses professional judgement throughout this audit. In addition: the statutory auditor identifies and assesses the risks that the annual financial statements contain material misstatements,whether due ❯ to fraud or error, and defines and implements audit procedures for such risks and collects evidence considered sufficient and appropriateto serve as the basis of its opinion. The risk of not detecting a material misstatementdue to fraud is higher than the risk of not detecting a material misstatementdue to error, as fraud may involve conspiracy,forgery, deliberate omission, misrepresentation,or non-observanceof internal controls; the statutory auditor obtains an understandingof the internal controls of relevance to the audit in order to design audit proceduresthat ❯ are appropriatein the circumstances, but not to express an opinion onthe effectivenessof the internalcontrols; the statutory auditor assesses the appropriateness of the accounting methods used and the reasonableness of the accounting ❯ estimates madeby management, aswell as the information concerning them providedin the annualfinancial statements; RESPONSIBILITIES OF THE STATUTORY AUDITORS RELATING TO THE AUDIT OF THE ANNUAL FINANCIAL STATEMENTS

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REGISTRATION DOCUMENT 2018 - GROUPAMA ASSURANCES MUTUELLES