SFIL Annual financial report 2018

4 I Annual financial statements in accordance with French GAAP 132 SFIL Annual Financial Report 2018 to cease to continue as a going concern. If the statutory auditor concludes that a material uncertainty exists, there is a requirement to draw attention in the audit report to the related disclosures in the financial statements or, if such disclosures are not provided or inadequate, to mod- ify the opinion expressed therein. •  Evaluates the overall presentation of the financial state- ments and assesses whether these statements represent the underlying transactions and events in a manner that achieves fair presentation. Report to the Audit Committee We submit a report to the Audit Committee which includes in particular a description of the scope of the audit and the audit program implemented, as well as the results of our audit. We also report, if any, significant deficiencies in inter- nal control regarding the accounting and financial reporting procedures that we have identified. Our report to the Audit Committee includes the risks of material misstatement that, in our professional judgment, were of most significance in the audit of the financial state- ments of the current period and which are therefore the key audit matters that we are required to describe in this report. We also provide the Audit Committee with the declaration provided for in article 6 of Regulation (EU) N° 537/2014, confirming our independence within the meaning of the rules applicable in France such as they are set in particu- lar by articles L.822-10 to L.822-14 of the French Commer- cial Code ( Code de commerce ) and in the French Code of Ethics ( Code de déontologie ) for statutory auditors. Where appropriate, we discuss with the Audit Committee the risks that may reasonably be thought to bear on our independ- ence, and the related safeguards. Paris-La Défense, the 1 st of April 2019 The Statutory Auditors French original signed by DELOITTE & ASSOCIÉS ERNST & YOUNG et Autres Sylvie BOURGUIGNON Vincent ROTY