GROUPAMA / 2018 Registration document

7 FINANCIAL STATEMENTS

STATUTORY AUDITORS’ REPORT ON THE ANNUAL FINANCIAL STATEMENTS

the statutory auditor assesses whether the accounting convention of going concern applied by the management is appropriate, ❯ according to the collective information, whether there is any material uncertainty related to events or circumstances likely to call into questionthe Company’sability to continue its operation.This assessmentis based on the evidencecollectedup to the date of its report. However,subsequentcircumstancesor events could jeopardisethe continuityof operations.If the statutoryauditor concludesthat there is significant uncertainty, it draws the attention of readers of its report to the information provided in the annual financial statements about this uncertaintyor, if this informationis not provided oris not relevant,it formulatesa qualifiedcertification ora refusal to certify; the statutory auditor assesses the overall presentation of the annual financial statements and whether they reflect the underlying ❯ We submit to the Audit and Risk Management Committee a report outlining the scope of the audit work and the work programme implemented,as well as the conclusionsof our work. Where appropriate,we also inform it of significantweaknessesof internal control that we identified withrespect to theproceduresrelating to the preparation andprocessing ofaccounting andfinancial information. Among the items disclosed in the report to the Audit and Risk Management Committee are the risks of material misstatement that we consider to have been the most important for the audit of the annual financial statementsfor the year and that therefore constitute the key points ofthe audit,which it isour responsibilityto describe inthis report. We also provide the Audit and Risk ManagementCommitteewith the declarationprovided for in Article 6 of Regulation (EU) no 537-2014 confirming our independence, within the meaning of the rules applicable in France as laid down in particular by Articles L. 822-10 to L. 822-14of the French CommercialCode and in the Code of Ethics of the professionof statutory auditor. Where appropriate,we discuss with the Audit andRisk Management Committee any risks to our independenceand the safeguardingmeasures applied. transactionsand events soas to give a true and fair view. Audit and Risk Management Committee

Neuilly-sur-Seineand Courbevoie,25 March 2019

The statutory auditors

PricewaterhouseCoopersAudit

Mazars

Christine Billy

Pascal Parant

Nicolas Dusson

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REGISTRATION DOCUMENT 2018 - GROUPAMA ASSURANCES MUTUELLES