6 - Vicat

2appendixStatutory auditors’ report of the Chairman of the Board of DirectorsStatutory auditors’ report prepared in accordance with articleL. 225-235 of the French Commercial Code on the report of theChairman of the Board of Directors of Vicat SAYear ended 31 December 2010To the Shareholders,As statutory auditors of Vicat SA, and in accordance with article L. 225 235 of the French Commercial Code, wehereby present our report on the report of the Chairman of your Company prepared in accordance with the terms ofarticle L. 225-37 of the French Commercial Code, for the year ended 31 December 2010.It is the responsibility of the Chairman to prepare a report, for approval by the Board of Directors, on the internalcontrol and risk management procedures in place at the Company, and which also includes the disclosures requiredunder article L. 225-37 of the French Commercial Code which relate in particular to the Company’s system of corporategovernance.It is our responsibility:• to inform you of our observations concerning the information contained in the Chairman’s report with respect tothe internal control procedures for the preparation and processing of financial and accounting information, and• to certify that the Chairman’s report includes the disclosures required under articleL. 225-37 of the French Commercial Code, without our having any responsibility for the verification of the fair presentationof such disclosures.We have performed our work in accordance with professional guidelines applicable in France.Disclosures in respect of internal controlprocedures for the preparation and processing offinancial and accounting informationProfessional guidelines require us to perform proceduresto assess the fairness of information containedin the Chairman’s report with respect to internalcontrol procedures for the preparation and processingof financial and accounting information. Theseprocedures included:• obtaining an understanding of the internal controlprocedures for the preparation and processing offinancial and accounting information underlying theinformation presented in the Chairman’s report, andthe available documentation;• reviewing the preparation and documentation of theinformation contained in the report;• considering whether any significant deficiencies ininternal control procedures for the preparation andprocessing of financial and accounting informationwhich we may have identified during our audithave been satisfactorily disclosed in the Chairman’sreport.On the basis of the work carried out, we have no mattersto report as to the information with respect to theinternal control and risk management procedures ofthe Company for the preparation and processing offinancial and accounting information, as presented inthe report of the Chairman of the Board of Directors,prepared in accordance with article L. 225 37 of theFrench Commercial Code.Other disclosuresWe certify that the report of the Chairman of theBoard of Directors includes the other disclosuresrequired under article L. 225-37 of the FrenchCommercial Code.Paris La Défense, 28 February 2011KPMG Audit - Département de KPMG SABertrand Desbarrières - PartnerChamalières, 28 February 2011Wolff & Associés SAS.Grégory Wolff - Partner210 VICAT 2010 registration document