SOLOCAL_Registration Document_2017

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FINANCIAL STATEMENTS 6.1 Consolidated financial statements for the years ended 31 December 2016 and 2017

RESPONSIBILITIES OF THE STATUTORY AUDITORS IN RELATION TO THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS

Audit objective and approach We are responsible for preparing a report on the consolidated financial statements. Our objective is to obtain reasonable assurance that the consolidated financial statements taken as a whole do not contain any material misstatements. Reasonable assurance means a high level of assurance, but does not guarantee that an audit performed in accordance with the standards of professional practice can systematically detect any material misstatement. Anomalies may arise from fraud or error and are considered significant where it can reasonably be expected that they, taken individually or cumulatively, may influence the economic decisions that account users take in their business based on such anomalies. As specified by Article L. 823-10-1 of the French Commercial Code, our mission of certification of accounts is not to guarantee the viability or the quality of your company's management. Within an audit conducted in accordance with the professional standards applicable in France, the Statutory Auditor exercises their professional judgement throughout this audit. In addition: they identify and assess the risks that the consolidated financial statements contain material misstatements, whether due to fraud or l error, defines and implements audit procedures to address these risks, and collects sufficient and appropriate elements to base its opinion. The risk of not detecting a material misstatement from fraud is higher than that of a material misstatement resulting from an error, as the fraud may involve collusion, forgery, voluntary omissions, misrepresentation or circumventing internal control; they review the internal control relevant to the audit in order to define appropriate audit procedures in the circumstances, and not to l express an opinion on the effectiveness of the internal control; they assess the appropriateness of the accounting methods used and the reasonableness of the accounting estimates made by l management, as well as their information provided in the consolidated financial statements; they assess the appropriateness of management's application of the going concern accounting policy and, depending on the evidence l gathered, the existence or not of significant uncertainty related to events or circumstances likely to impact the company's ability to continue as a going concern. This assessment is based on the information gathered up to the date of their report, but it is recalled that subsequent circumstances or events could jeopardise the continuity of operations. If they conclude that there is significant uncertainty, they draw the attention of readers of their report to the information provided in the consolidated financial statements about this uncertainty or, if this information is not provided or is not relevant, they issue a qualified certification or a refusal to certify; they assess the overall presentation of the consolidated financial statements and assess whether the consolidated financial statements l reflect the underlying transactions and events in such a way as to give a true and fair view of them; concerning the financial information of the persons or entities included in the scope of consolidation, they collect information that they l deem sufficient and appropriate to express an opinion on the consolidated financial statements. They are responsible for the management, supervision and execution of the audit of the consolidated financial statements as well as the opinion expressed on these statements. Report to the Audit Committee We submit a report to the Audit Committee, which outlines the scope of the audit mission and the work programme implemented, as well as the conclusions arising from our mission. We also inform them, if applicable, of the significant weaknesses of internal control that we have identified with respect to the procedures relating to the preparation and processing of accounting and financial information. Among the elements disclosed in the report to the Audit Committee are the risks of material misstatement that we consider to have been the most important for the audit of the consolidated financial statements for the financial year and which therefore constitute the key points of the audit, which it is our responsibility to describe in this report. We also provide the Audit Committee with the declaration provided for in Article 6 of (EU) Regulation No. 537-2014 confirming our independence, within the meaning of the rules applicable in France as set in particular by Articles L. 822-10 to L. 822-14 of the French Commercial Code and in the code of ethics for the profession of statutory auditor. If applicable, we discuss with the Audit Committee the risks on our independence and the safeguard measures applied.

Paris-La Défense and Neuilly-sur-Seine, on 19 February 2018 The Statutory Auditors,

AUDITEX

BEAS

Member of the Ernst & Young Global Limited network

An entity of the Deloitte network

Vincent de La Bachelerie

Joël Assayah

186 2017 Registration Document SOLOCAL