TELEPERFORMANCE_Registration_document_2017

PARENT COMPANY FINANCIAL STATEMENTS

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8.6 Statutory auditors’ report on the financial statements

prepare these financial statements and, where applicable, with the information obtained by your company from controlling and controlled companies. Based on this work, we have the following comment on the accuracy and fair presentation of this information. With respect to the information relating to items that your company considered likely to have an impact in the event of a public purchase or exchange offer, provided pursuant to Article L.225-37-5 of the French Commercial Code, we have verified their compliance with the source documents communicated to us. Based on our work, we have no observations to make on this information. Other information In accordance with French law, we have verified that the required information concerning the purchase of investments and controlling interests and the identity of the shareholders and holders of the voting rights has been properly disclosed in the management report. Report on other legal and regulatory requirements Appointment of the Statutory Auditors We were appointed as statutory auditors of Teleperformance SE by the annual general meeting held on May 31 st , 2011. As at December 31 st , 2017 Deloitte & Associés and KPMG Audit IS were in the nineteenth year and thirty-first year of total uninterrupted engagement respectively, which are the eleventh year since securities of the Company were admitted to trading on a regulated market, due to the mergers and acquisitions of audit firms that occured before our appointement as statutory auditors.. Responsibilities of management and those charged with governance for the financial statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with French accounting principles and for such internal control as management determines is necessary to enable the preparation of financial statements that are free frommaterial misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless it is expected to liquidate the Company or to cease operations. The Audit and Compliance is responsible for monitoring the financial reporting process and the effectiveness of internal control and risks management systems and where applicable, its internal audit, regarding the accounting and financial reporting procedures. The financial statements were approved by the Board of Directors.

Our audit approach For the significant investments in subsidiaries or for those for which a specific risk of impairment has been identified, our work consisted in: ■ obtaining an understanding of the process by which the value in use of the company’s investment in subsidiaries has been estimated; ■ when the value in use has been estimated using the company’s share of equity: ● a reconciliation of the share of equity used for impairment testing purposes with the financial statement of the related subsidiary; ● an assessment of the appropriateness of any revaluation made; ■ when the value in use has been estimated using a discounted cash flows approach: ● assessing the reasonableness of future cash flows by analyzing the ability of the company to estimate future cash flows by comparing actual realizations with initial forecasts; ● reconciling the forecasts used to determine the future cash flows with those approved by group management; ● assessing the appropriateness of the long-term growth rates and discount rates used with the assistance of our valuation experts; ● reconciling the net indebtness used for impairment testing purposes with the subsidiary accounts. Verification of the management report and of the other documents provided to the shareholders We have also performed, in accordance with professional standards applicable in France, the specific verifications required by French law. Information given in the management report and in the other documents provided to Shareholders with respect to the financial position and the financial statements We have no matters to report as to the fair presentation and the consistency with the financial statements of the information given in the management report of the Board of Directors and in the other documents provided to the shareholders with respect to the financial position and the financial statements. Information relating to corporate governance We attest that the Board of Directors’ report on corporate governance sets out the information required by Articles L.225-37-3 and L.225-37-4 of the French Commercial Code. Concerning the information given in accordance with the requirements of Article L.225-37-3 of the French Commercial Code ( Code de commerce ) relating to remunerations and benefits received by the directors and any other commitments made in their favour, we have verified its consistency with the financial statements, or with the underlying information used to

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