FINANCIAL STATEMENTS 3Statutory Auditors’ report on the financial statements Report to the Audit Committee We also provide the Audit Committee with the declaration provided We submit a report to the Audit Committee which includes in for in Article 6 of Regulation (EU) no. 537/2014, confirming our particular a description of the scope of the audit and the audit independence within the meaning of the rules applicable in France program implemented, as well as the results of our audit. We also such as they are set in particular by Articles L. 822-10 to L. 822-14 of report, if any, significant deficiencies in internal control regarding the the French Commercial Code (Code de commerce) and in the French accounting and financial reporting procedures that we have identified. Code of Ethics (Code de déontologie) for statutory auditors. Where appropriate, we discuss with the Audit Committee the risks that may Our report to the Audit Committee includes the risks of material reasonably be thought to bear on our independence, and the related misstatement that, in our professional judgment, were of most safeguards. significance in the audit of the financial statements of the current period and which are therefore the key audit matters that we are required to describe in this report. Neuilly-sur-Seine and Paris-La Défense, March 7, 2018 The Statutory Auditors French original signed by Deloitte & Associés Ernst & Young Audit Joël ASSAYAH José-Luis GARCIA Bernard HELLER 158 KLÉPIERRE 2017 REGISTRATION DOCUMENT