2007 - April

3.0
Statutory Auditors’ report on the consolidated financial statements
We have assessed the implementation of these valuation
conditions, and the consistency of the classification
retained with the Group’s principles:
Certain technical items that are specific to the insurance
and reinsurance business with regard to assets and
liabilities in your company’s statutory financial statements
are estimated based on regulatory procedures and using
statistical data and actuarial techniques. The conditions for
determining these elements are presented in Note 1.23.
We have verified the reasonable nature of the assumptions
retained in the calculation models used, notably with regard
to the Group’s experience, its regulatory and economic
environment, as well as the overall coherency of these
assumptions.
The assessments made in this way are part of our audit of the
consolidated financial statements in general and therefore
contributed to the formation of our opinion, expressed in the
first part of this report.
3. Specific procedure
Furthermore, we have also verified the information given in
the Group Management Report.
We have no observations to make regarding its sincerity or
its application for the consolidated financial statements.
Villeurbanne, March 3 rd , 2008
The Statutory Auditors
Mazars
Deloitte & Associés
Max Dumoulin
Olivier Rosier
Jean-Claude Lemaire
149
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