1409_GSteria_Rapport de transformation V Anglaisex

PricewaterhouseCoopers Audit
ERNST & YOUNG et Autres
This is a free translation into English of the i Statutory auditors' report on the conversion of Groupe Steria
from a partnership limited by shares (S.C.A.) into a public limited company (S.A.) issued in French and it is
provided solely for the convenience of English-speaking users. This report should be read in conjunction
with and construed in accordance with French law and professional standards applicable in France.
Groupe Steria
General meeting of October 16, 2014
Statutory auditors' report on the conversion of Groupe Steria from a partnership
limited by shares (S.C.A.) into a public limited company (S.A.)
PricewaterhouseCoopers Audit
63, rue de Villiers
92208 Neuilly-sur-Seine Cedex
S.A. au capital de € 2.510.460
ERNST & YOUNG et Autres
1/2, place des Saisons
92400 Courbevoie - Paris-La Défense 1
S.A.S. à capital variable
Commissaire aux Comptes
Membre de la compagnie
régionale de Versailles
Commissaire aux Comptes
Membre de la compagnie
régionale de Versailles
Groupe Steria
General meeting of October 16, 2014
Statutory auditors' report on the conversion of Groupe Steria from a partnership limited by shares (S.C.A.) into a
public limited company (S.A.)
To the Shareholders,
In our capacity as statutory auditors of Groupe Steria and pursuant to the provisions of article L. 225-244 of the French
commercial code (Code de commerce), we hereby report to comment on the amount of shareholders’ equity compared with the
share capital.
We have performed those procedures which we considered necessary to comply with professional guidance issued by the
French national auditing body (Compagnie nationale des commissaires aux comptes). These procedures consisted in verifying
whether the amount of the shareholders’ equity is at least equal to the amount of the share capital. Our work consisted in
assessing the potential impact on the carrying value of items included in the determination of the shareholders’ equity of the
events occurring between the date of the last annual financial statements and the date of this report.
On the basis of our work, we confirm that the amount of the shareholders’ equity is at least equal to the amount of the share
capital.
Neuilly-sur-Seine and Paris-La Défense, September 15, 2014
The statutory auditors
French original signed by
PricewaterhouseCoopers Audit
ERNST & YOUNG et Autres
Olivier Lotz
Denis Thibon