to download the 2012 registration document. - Groupe M6

CORPORATE GOVERNANCEExpertiseAll members of the Audit Committee have the appropriate accounting and financial expertise, asevidenced by their past or current professional positions:Guy de PANAFIEU is deemed to have the relevant financial expertise due to his previous tenures asChief Executive Officer and Director of several major international corporations and his currentposition as Senior Advisor to Crédit Agricole Corporate and Investment Bank and as a director ofSANEF SA and Médica SA.Gilles SAMYN was selected by the Board for his professional experience in the financial field,acquired in particular in his capacity as Deputy CEO of the Frère Group and Compagnie Nationale àPortefeuille.Rémy SAUTTER was selected by the Board for his financial expertise acquired throughout hiscareer, in particular as former Chief Financial Officer of the Havas agency, as current Chairman ofthe Supervisory Board of Ediradio (RTL) and as a current director of Pages Jaunes SA and currentChairman of Technicolor SA.Elmar HEGGEN holds an MBA in finance and has held a variety of finance and strategy positions,which led to his current position as Chief Financial Officer and Head of Corporate Center of RTLGroup.OperationBased on the Internal Regulations, completed with recommendations from the AMF (Final report onaudit committees, dated 22 July 2010), the Audit Committee defined its Operating Charter in July2011.The Audit Committee meets at least twice a year and has the following responsibilities:• matters relating to the monitoring of the process of preparing financial and accounting information:- monitoring of system architecture used to prepare both historic and forecast accounting andfinancial information;- review of accounting and financial information, in particular the accounting reflection ofsignificant events or complex transactions which had an impact on the financial statements;- monitoring of the press release preparation process on publication of the full-year and half-yearfinancial statements and quarterly reporting;• matters relating to the monitoring of internal control and risk management system efficiency:- assess the Group’s internal control systems with internal control officers;- ensure internal control and risk management systems are efficient;- monitor how the weaknesses and malfunctions are identified and corrective actions are takeninto consideration.• matters relating to the monitoring of the legal audit:- ensure the legal audit of parent company and consolidated financial statements is carried out bythe Statutory Auditors;- review the Statutory Auditors’ findings in order to get a better understanding of major areas ofrisk or uncertainty in the parent company and consolidated financial statements, their auditapproach or the difficulties they may have encountered;- evaluate the candidates put forward for appointment as Statutory Auditors, their remunerationand appropriateness in light of assignments;- ensure the Alternate Statutory Auditors are effectively involved;84 - M6 GROUP - 2012 REGISTRATION DOCUMENT