FINANCIAL INFORMATION CONCERNING THE GROUP’S ASSETS AND LIABILITIES, FINANCIAL POSITIONAND PROFITS AND LOSSES 20 Note 23: Auditor’s fees The auditors’ fees paid by the Group for the fiscal year ending December 31, 2017 amounted to €223 K. 2017 Becouze Deloitte & Associés In thousands of euros Amount % Amount % Audit certification 106 70% 67 94% Social and Environnemental Responsability Certification 5 3% — — Other report for French legal purposes 12 8% 4 6% Procedures related to the PIPE 29 19% — — Total 152 100% 71 100% Note 24: Subsequent events The Group evaluated subsequent events that occurred after December 31, 2017 through the date of issuance of the Financial Statements and determined that there are no significant events that require adjustments or disclosure in such Financial Statements. 20.1.2 STATUTORY AUDITORS REPORT ON THE COMPANY’S ANNUAL CONSOLIDATED FINANCIAL STATEMENTS (IFRS) FOR THE FISCAL YEAR ENDING DECEMBER 31, 2017 This is a translation into English of the Statutory Auditors’ Report on the consolidated financial statements of the Company issued in French and it is provided solely for the convenience of English speaking users. This Statutory Auditors’ Report includes information specifically required by French law, such as information about the appointment of the Statutory Auditors or verification of the Management Report and other documents provided to Shareholders. This Report should be read in conjunction with, and construed in accordance with French law and professional auditing standards applicable in France. To the Shareholders’ Meeting, OPINION In compliance with the engagement entrusted to us by your bylaws and your Shareholders’ Meeting, we have audited the accompanying consolidated financial statements of GENSIGHT BIOLOGICS S.A. for the year ended December 31, 2017. In our opinion, the consolidated financial statements give a true and fair view of the assets and liabilities and of the financial position of the Group as of December 31, 2017 and of the results of its operations for the year then ended in accordance with International Financial Reporting Standards as adopted by the European Union. The audit opinion expressed above is consistent with our report to the Audit Committee. BASIS FOR OPINION Audit framework We conducted our audit in accordance with professional standards applicable in France. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our responsibilities under those standards are further described in the “Statutory Auditors’ Responsibilities for the Audit of the Consolidated Financial Statements” section of our report. Independence We conducted our audit in compliance with independence rules applicable to us, for the period from January 1, 2017 to the issue date of our report and in particular we did not provide any prohibited non-audit services referred to in article 5, paragraph 1, of Regulation (EU) No 537/2014 or in the French Code of ethics for Statutory Auditors. Furthermore, the non-audit services that we provided to your Company during the fiscal year are the following: • Procedures provided for in the French Commercial Code relating to transactions involving the share capital (capital decreases and increases, issue of marketable securities), • Third-party independent review of CSR information in the Management Report. GENSIGHT BIOLOGICS – 2017 Registration Document– 211