A N N U A L R E P O R T - Bouygues

AUDITORS’ REPORT IN ACCORDANCE WITH ARTICLE L.225-235 OF THE COMMERCIAL CODE
ON THE REPORT OF THE CHAIRMAN OF BOUYGUES SA ON INTERNAL CONTROL PROCEDURES
RELATING TO THE PREPARATION AND TREATMENT OF ACCOUNTING AND FINANCIAL
INFORMATION
AUDITORS’ SPECIAL REPORT
ON REGULATED AGREEMENTS
Ladies and gentlemen,
In our capacity as auditors of Bouygues and
pursuant to the provisions of Article L. 225-235
of the Commercial Code, we hereby present our
report on the report prepared by the Chairman of
your company in accordance with the provisions
of Article L. 225-37 of the Commercial Code for
the year ended 31 December 2005.
The Chairman’s report should describe the conditions
for preparing and organising the Board’s
work and the company’s internal control procedures.
Our responsibility is to inform you of our observations
based on the information contained in
Ernst & Young Audit
Jean-Claude Lomberget
the Chairman’s report relating to internal control
procedures and the preparation and treatment of
accounting and financial information.
We have performed our assignment in accordance
with the prevailing standards of the profession
in France, which require us to verify that
the information given in the Chairman’s report
relating to internal control procedures and the
preparation and treatment of accounting and
financial information is fairly stated. This work
includes:
• acquainting ourselves with the objectives and
general organisation of internal controls and
the internal control procedures relating to
Paris-La Défense, 21 March 2006
The Auditors
Mazars & Guérard
Michel Rosse
the preparation and treatment of accounting
and financial information contained in the
Chairman’s report;
• acquainting ourselves with the work underlying
the information given in the report.
On the basis of this work, we have no comment
to make about the information concerning
the company’s internal control procedures as
they relate to the preparation and treatment
of accounting and financial information contained
in the Chairman’s report prepared pursuant
to the provisions of Article L. 225-37 of the
Commercial Code.
Ladies and gentlemen,
In our capacity as auditors of your company, we
hereby submit our report on regulated agreements.
■ Agreements authorised and concluded
during the year
Pursuant to Article L. 225-40 of the Commercial
Code, we were advised of agreements that had
been previously authorised by your Board of
Directors.
Our assignment is not to find out whether there
may be other agreements but to inform you, on
the basis of the information provided to us, of the
principal features and terms of the agreements
notified to us. We are not asked to give an opinion
on whether they are useful or necessary. Under
the terms of Article 92 of the decree of 23 March
1967, it is for you to assess the appropriateness
of these agreements with a view to approving
them.
We have performed our assignment in accordance
with the prevailing standards of the profession
in France which require us to verify that
the information given to us is consistent with the
documents from which it derives.
Common service agreements
Bouygues has concluded common service agreements
under which it provides its sub-groups
with services, relating in particular to management,
human resources, information technology
and finance.
ANNUAL GENERAL REPORT
227