LEGRAND_REGISTRATION_DOCUMENT_2017

08 CONSOLIDATED FINANCIAL INFORMATION CONCERNING

THE GROUP’S ASSETS, LIABILITIES, FINANCIAL POSITION AND RESULTS Statutory Auditors’ report on the consolidated financial statements in accordance with IFRS for the year ended December 31, 2017

8.2 – STATUTORY AUDITORS’ REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS IN ACCORDANCEWITH IFRS FOR THE YEAR ENDED DECEMBER 31, 2017

This is a free translation into English of the Statutory Auditors’ report issued in French and is provided solely for the convenience of English- speaking readers. This report includes information specifically required by European regulation or French law, such as information about the appointment of Statutory Auditors. This report should be read in conjunction with, and construed in accordance with, French law and professional auditing standards applicable in France.

To the Shareholders,

R I.

OPINION In compliance with the assignment entrusted to us at your General Meeting of Shareholders, we have audited the accompanying consolidated financial statements of Legrand SA for the year ended December 31, 2017. In our opinion, the consolidated financial statements give a true and fair view of the assets and liabilities and of the financial position of the Group as at December 31, 2017, and of the results of its operations for the year then ended in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union. The opinion expressed above is consistent with our report to the Audit Committee. R II. BASIS OF THE AUDIT OPINION Audit reference framework We conducted our audit in accordance with professional standards applicable in France. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Our responsibilities under these standards are described in the section of this report entitled “Responsibilities of the Statutory Auditors relating to the audit of the consolidated financial statements”. Independence We conducted our audit in compliance with the applicable independence rules for the period from January 1, 2017 to the date of issue of our report, and in particular we did not provide any services that are prohibited by article 5 (1) of Regulation (EU) No. 537/2014 or the Code of Ethics for Statutory Auditors in France. In addition, the non-audit services that we provided to Legrand SA and the entities it controls during the reporting period are as follows: W for both firms: comfort letters for bond issues by private placement; W for Deloitte & Associés: verification of the consolidated employment, environmental and social disclosures required under article L. 225- 102-1 of the French Commercial Code ( Code de commerce ); statements prepared at the request of various entities and relating to accounting information; an assessment of accounting standards unrelated to the preparation of accounting and finance disclosures; W for PricewaterhouseCoopers Audit: an assessment of transfer pricing policy documentation. R III. JUSTIFICATION OF OUR ASSESSMENTS – KEYAUDITMATTERS In accordance with the provisions of articles L. 823-9 and R. 823-7 of the French Commercial Code relating to the justification of our assessments, we bring to your attention the key points arising from the audit relating to the risks of material misstatement that according to our professional judgment were the most significant for the audit of the consolidated financial statements, as well as the solutions we have put forward to address such risks. These assessments were made as part of our audit of the consolidated financial statements taken as a whole, and therefore contributed to the opinion we formed as expressed above. We do not express an opinion on specific items of the consolidated financial statements.

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REGISTRATION DOCUMENT 2017 - LEGRAND