Page 166 - 2012 Annual Report

166 VIVENDI l 2012 l Annual Report
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INFORMATION ABOUT THE COMPANY – CORPORATE GOVERNANCE
SECTION 5 - STATUTORY AUDITORS’ REPORT, PREPARED IN ACCORDANCE WITH ARTICLE L.225-235 OF THE FRENCH COMMERCIAL CODE,
ON THE REPORT PREPARED BY THE CHAIRMAN OF THE SUPERVISORY BOARD OF VIVENDI SA
SECTION 5 STATUTORY AUDITORS’ REPORT, PREPARED IN ACCORDANCE WITH ARTICLE
L.225-235 OF THE FRENCH COMMERCIAL CODE, ON THE REPORT PREPARED
BY THE CHAIRMAN OF THE SUPERVISORY BOARD OF VIVENDI SA
To the Shareholders,
In our capacity as Statutory Auditors of Vivendi S.A. and in accordance
with Article L.225-235 of the French Commercial Code (Code de
commerce), we hereby report to you on the report prepared by the
Chairman of the Supervisory Board of the Company in accordance with
Article L.225-68 of the French Commercial Code (Code de commerce) for
the year ended December 31, 2012.
It is the Chairman’s responsibility to prepare and submit to the Supervisory
Board’s approval a report on internal control and risk management
procedures implemented by the Company and to provide the other
information required by Article L.225-68 of the French Commercial Code
(Code de commerce) relating to matters such as corporate governance.
Our role is to:
✱ report on any matters as to the information contained in the
Chairman’s report in respect of the internal control and risk
management procedures relating to the preparation and processing of
the accounting and financial information, and
✱ to confirm that the report also includes the other information
required by Article L.225-68 of the French Commercial Code (Code de
commerce) It should be noted that our role is not to verify the fairness
of this other information.
We conducted our work in accordance with professional standards
applicable in France.
Other information
Paris-La Défense, February 25, 2013
The statutory auditors
French original signed by
KPMG Audit
Département de KPMG S.A.
ERNST & YOUNG et Autres
Frédéric Quélin
Associé
Jean-Yves Jégourel
Associé
We confirm that the report prepared by the Chairman of the Supervisory
Board also contains the other information required by Article L.225-68 of
the French Commercial Code (Code de commerce).
Information on the internal control and risk management procedures relating to the preparation
and processing of accounting and financial information
The professional standards require that we perform the necessary
procedures to assess the fairness of the information provided in the
Chairman’s report in respect of the internal control and risk management
procedures relating to the preparation and processing of the accounting
and financial information. These procedures consist mainly in:
✱ obtaining an understanding of the internal control and risk
management procedures relating to the preparation and processing
of the accounting and financial information on which the information
presented in the Chairman’s report is based and of the existing
documentation;
✱ obtaining an understanding of the work involved in the preparation of
this information and of the existing documentation;
✱ determining if any significant weaknesses in the internal control
procedures relating to the preparation and processing of the
accounting and financial information that we have noted in the course
of our work if any, are properly disclosed in the Chairman’s report.
On the basis of our work, we have no matters to report on the information
relating to the company’s internal control and risk management procedures
relating to the preparation and processing of the accounting and financial
information contained in the report prepared by the Chairman of the
Supervisory Board in accordance with Article L.225-68 of the French
Commercial Code (Code de commerce).