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DANONE
REGISTRATION DOCUMENT 2015
Financial statements
4.3 Fees to the Statutory auditors and members of their network
166
4.3 FEES TO THE STATUTORY AUDITORS AND MEMBERS
OF THEIR NETWORK
Fees net of tax paid by Danone
PricewaterhouseCoopers
Ernst & Young et Autres
(in € millions except
percentage)
Fees 2014
Fees 2015
Fees 2014
Fees 2015
Audit
Statutory audits, certifications
and review of the individual
and consolidated financial
statements
4.4
53%
4.9
60%
4.1
48%
4.5
79%
including Danone SA
0.7
9%
0.7
8%
0.8
9%
0.7
12%
including fully consolidated
subsidiaries
3.7
45%
4.2
51%
3.3
39%
3.8
67%
Other services directly related
to the audit
3.3
40%
2.3
(a)
28%
4.0
(a)
47%
0.9
(a)
16%
including Danone SA
3.0
36%
2.2
26%
3.8
45%
0.7
12%
including fully consolidated
subsidiaries
0.3
4%
0.2
2%
0.2
3%
0.2
3%
Total Audit
7.7
94%
7.3
88%
8.1
96%
5.5
95%
Other services provided by the
auditors' networks to the fully
consolidated subsidiaries
Legal, tax, social
0.3
4%
0.4
(b)
5%
0.4
(b)
4%
0.3
(b)
5%
Other
0.2
2%
0.5
(c)
6%
–
0%
–
0%
Total Other services
0.5
6%
1.0
12%
0.4
4%
0.3
5%
Total
(d)
8.2
100%
8.3
100%
8.5
100%
5.7
100%
(a) Services provided in 2015 included due diligence directly related to the Statutory auditors' engagements performed during the transactions of acquisition or
disposal of entities for €2.2 million (PricewaterhouseCoopers, €2.9 million in 2014) and €0.7 million (Ernst & Young, €3.7 million in 2014).
(b) This amount related solely to tax services provided by the networks to some foreign Group subsidiaries. These services related mainly to the issuance of tax
certifications as required by local authorities (Turkey – PricewaterhouseCoopers, Mexico – Ernst & Young) as well as the review or technical analysis of tax
positions adopted by some foreign subsidiaries.
(c) This amount, for 2015 and 2014 includedmainly services of assistance and training on non-financial fields provided by the network to someDanone subsidiaries
(Japan and China).
(d) Fees invoiced in foreign currencies have been translated into euros on the basis of the yearly average rates used by Danone.