Atos - Registration Document 2016

G Corporate governance and capital

G.3 Report of Chairman of the Board of Directors on corporate governance and internal control

the Chairman of the Board of Directors of Atos SE French Commercial Code (Code de Commerce) on the report prepared by Statutory auditors’ report prepared in accordance with article L. 225-235 of G.3.3

French and is provided solely for the convenience of English prepared by the Chairman of the Board of Directors issued in speaking users. article L. 225-235 of French Commercial Code on the report report issued in French prepared in accordance with This is a free translation into English of the statutory auditors’ standards applicable in France. accordance with French law and the relevant professional This report should be read in conjunction and construed in To the Shareholders, accordance with article L. 225-235 of French Commercial Code In our capacity as statutory auditors of Atos SE and in Commerce) for the year ended 31 December 2016. article L. 225-37 of French Commercial Code (Code de by the Chairman of your company in accordance with (Code de Commerce), we hereby report on the report prepared Board of Directors for approval, a report on the internal control It is the Chairman’s responsibility to prepare, and submit to the and containing the other disclosures required by and risk management procedures implemented by the company Commerce), particularly in terms of corporate governance. article L. 225-37 of French Commercial Code (Code de and financial information; and relating to the preparation and processing of the accounting Chairman’s report in respect of the internal control procedures to report to you on the information contained in the • responsible for verifying the fairness of these disclosures. (Code de commerce), being specified that we are not required by article L. 225-37 of French Commercial Code to attest that this report contains the other disclosures • We conducted our work in accordance with professional standards applicable in France. It is our responsibility:

management procedures relating to the preparation and Information on the internal control procedures and risk processing of accounting and financial information provided in the Chairman’s report in respect of the internal necessary procedures to assess the fairness of the information the accounting and financial information. These procedures control procedures relating to the preparation and processing of The professional standards require that we perform the in the Chairman’s report is based and the existing and financial information on which the information presented documentation; relating to the preparation and processing of the accounting obtaining an understanding of the internal control procedures • obtaining an understanding of the work involved in the • documentation; preparation of this information and the existing control procedures relating to the preparation and processing determining if any significant weaknesses in the internal • of the accounting and financial information that we would disclosed in the Chairman’s report. have noted in the course of our engagement are properly information in respect of the company’s internal control On the basis of our work, we have nothing to report on the accounting and financial information contained in the report procedures relating to the preparation and processing of accordance with article L. 225-37 of French Commercial Code prepared by the Chairman of the Board of Directors in (Code de Commerce). Other disclosures We attest that the Chairman’s report includes the other Code (Code de commerce). disclosures required by article L. 225-37 of French Commercial consisted mainly in:

G

Neuilly-sur-Seine, March 30, 2017 The statutory auditors French original signed by

Grant Thornton French member of Grant Thornton International

Deloitte & Associés Jean-Pierre Agazzi

Victor Amselem

Atos | Registration Document 2016

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