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G
Corporate governance and capital
G.3
Report of Chairman of the Board of Directors on corporate governance and internal control
Atos
|
Registration Document 2016
267
G
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
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
Board of Directors for approval, a report on the internal control
It is the Chairman’s responsibility to prepare, and submit to the
It is our responsibility:
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.
management procedures relating to the preparation and
Information on the internal control procedures and risk
processing of accounting and financial information
consisted mainly in:
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
Neuilly-sur-Seine, March 30, 2017
The statutory auditors
French original signed by
Deloitte & Associés
Grant Thornton
French member of Grant Thornton International
Jean-Pierre Agazzi
Victor Amselem