SOLOCAL_Registration Document_2017

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FINANCIAL STATEMENTS 6.2 Annual financial statements for the financial years ended 31 December 2016 and 2017

VERIFICATION OF THE MANAGEMENT REPORT AND OTHER DOCUMENTS SENT TO SHAREHOLDERS In accordance with professional standards in France, we also carried out the specific verifications required by law. Information provided in the management report and in other documents sent to shareholders concerning the financial position and the annual financial statements We have no matters to report regarding the fair presentation and consistency of the annual financial statements with the information provided in the management report from the Board of Directors and in the documents provided to shareholders on the financial position and the annual financial statements. Other information In accordance with French law, we have ensured that the required information on the identity of the holders of share capital and voting rights have been provided in the management report. Appointment of the Statutory Auditors We were appointed Statutory Auditors for the SoLocal Group by the General Shareholders’ Meeting of 19 October 2016 for the BEAS partnership, an entity of the Deloitte network, and for the Auditex partnership, a member of the Ernst & Young Global Limited network. As at 31 December 2017, BEAS and Auditex were in the second year of their mission without interruption. Deloitte & Associés and Ernst & Young Audit have acted as Statutory Auditors for the SoLocal Group previously, from 2003 to 2015 and from 2004 to 2015 respectively, i.e. for 12 years for these two partnerships, since the Company’s shares were listed for trading on a regulated market. RESPONSIBILITIES OF MANAGEMENT AND OF THE PERSONS RESPONSIBLE FOR CORPORATE GOVERNANCE IN TERMS OF THE ANNUAL FINANCIAL STATEMENTS It is the responsibility of management to prepare annual financial statements that present a true and fair view of the Company in accordance with French accounting rules and principles, and to set up the internal control that it deems necessary for the preparation of annual financial statements that do not contain any material misstatements, whether these originate from fraud or are the result of errors. When preparing annual financial statements, it is the duty of management to assess the ability of the Company to continue operations and to present in these financial statements, if need be, the necessary going concern information and apply the going concern accounting policy, unless it is intended to wind up the Company or cease trading. It is the duty of the Audit Committee to monitor the process of compiling financial information and to monitor effectiveness of the internal control and risk management systems, and, where relevant, of the internal audit system in terms of the procedures for compiling and processing accounting and financial information. Approval of the annual financial statements is the responsibility of the Board of Directors. INFORMATION RESULTING FROM OTHER LEGAL AND REGULATORY OBLIGATIONS

RESPONSIBILITIES OF THE STATUTORY AUDITORS CONCERNING THE AUDIT OF THE ANNUAL FINANCIAL STATEMENTS

Audit objective and approach It is our responsibility to prepare a report on the annual financial statements. Our objective is to obtain reasonable assurance that the annual financial statements overall do not contain any material misstatements. Reasonable assurance equates to a high level of assurance, but does not guarantee that an audit performed in accordance with the standards of professional practice will always detect any material misstatement. Misstatements may originate from fraud or be the result of errors and are considered as material if there is a reasonable expectation that they could, taken individually or cumulatively, have an impact on economic decisions that users of the financial statements will take based on the latter. As specified by Article L. 823-10-1 of the French Commercial Code, our mission to audit the annual financial statements does not include guaranteeing the viability or quality of the management of your Company.

226 2017 Registration Document SOLOCAL