2022 Universal Registration Document

• We verified that the Statement covers the consolidated scope, i.e. all companies within the consolidation scope in accordance with Article L. 233-16, with the limits specified in the Statement.
• We obtained an understanding of internal control and risk management procedures implemented by the Company and assessed the data collection process aimed at ensuring the completeness and fairness of the Information.
• For the key performance indicators and other quantitative outcomes – disclosed in Annex 1 - that we considered to be the most important, we implemented:
  • analytical procedures that consisted in verifying the correct consolidation of collected data as well as the consistency of changes thereto;
  • substantive tests, on a sample basis and using other selection methods, that consisted in verifying the proper application of definitions and procedures and reconciling data with supporting documents. These procedures were conducted for a selection of contributing entities – disclosed in Annex 2 - and covered between 15% and 23% of the consolidated data selected for these tests

We assessed the overall consistency of the Statement in relation to our knowledge of the entire Company.

The procedures conducted in a limited assurance review are substantially less in scope than those required to issue a reasonable assurance opinion in accordance with the professional guidelines of the French National Institute of Statutory Auditors (Compagnie Nationale des Commissaires aux Comptes); a higher level of assurance would have required us to carry out more extensive procedures.

Paris-La Défense, February 17, 2023One of the Statutory Auditors,

Deloitte & Associés