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Corporate governance
Statutory Auditors’ report on the report prepared by the Chairman of the Board of Directors
Statutory Auditors’ report on the report
3.7
prepared by the Chairman of the Board of
Directors
Year-ended December 31, 2015
Information on the internal control and
risk management procedures relating
This is a free translation into English of a report issued in French and is
provided solely for the convenience of English-speaking readers. This
to the preparation and processing of
report should be read in conjunction with, and is construed in
accounting and financial information
accordance with, French law and professional auditing standards
applicable in France.
The professional standards require that we perform the necessary
To the shareholders,
procedures to assess the fairness of the information provided in the
Chairman's report in respect of the internal control and risk
In our capacity as Statutory Auditors of Carrefour, and in accordance
management procedures relating to the preparation and processing of
with article
L.
225-235 of the French commercial code (
Code de
the accounting and financial information. These procedures consist
commerce
), we hereby report on the report prepared by the Chairman
mainly in:
of your Company in accordance with article
L.
225-37 of the French
commercial code for the year ended December 31, 2015.
obtaining an understanding of the internal control and risk
●
management procedures relating to the preparation and processing
It is the Chairman's responsibility to prepare, and submit to the Board
of the accounting and financial information on which the
of Directors for approval, a report on the internal control and risk
information presented in the Chairman's report is based and
management procedures implemented by the Company and
existing documentation;
containing the other disclosures required by article
L.
225-37 of the
obtaining an understanding of the work involved in the preparation
●
French commercial code, particularly in terms of the corporate
of this information and existing documentation;
governance measures.
determining if any material weaknesses in the internal control
●
It is our responsibility:
procedures relating to the preparation and processing of the
to report to you our observations on the information contained in
●
accounting and financial information that we would have noted in
the Chairman's report regarding the internal control and risk
the course of our engagement are properly disclosed in the
management procedures relating to the preparation and processing
Chairman's report.
of the accounting and financial information; and
On the basis of our work, we have nothing to report on the information
to attest that this report contains the other disclosures required by
●
regarding the Company's internal control and risk management
article
L.
225-37 of the French commercial code, it being specified procedures relating to the preparation and processing of accounting
that we are not responsible for verifying the fairness of these and financial information contained in the report prepared by the
disclosures.
Chairman of the Board, in accordance with article
L.
225-37 of the
We conducted our work in accordance with professional standards
French commercial code.
applicable in France.
Other disclosures
We hereby attest that the report of the Chairman of the Board of Directors includes the other disclosures required by article
L. 225-37 of the French
commercial code.
The Statutory Auditors
Courbevoie, Paris-La Défense and Neuilly-sur-Seine, April 15, 2016
French original signed by
MAZARS
KPMG SA
DELOITTE & ASSOCIÉS
Pierre Sardet
Patrick-Hubert Petit
Arnaud de Planta
David Chaudat
Caroline Bruno-Diaz
132
2015 REGISTRATION DOCUMENT