Company: SGBAF
Filing Date: 2025-05-15
Form Type: 424B3
Source: 0001193125-25-120606
Chunk: 498

Company: SES S.A.
Filing Date: 2025-05-15
Form: 424B3
Chunk 498
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 other than pursuant to the Indiana Notes Indenture.

(b) Indiana has established and maintains a system of internal control over financial reporting that is designed to provide reasonable
assurance about the reliability of financial reporting and the preparation of financial statements in accordance with Applicable Accounting Principles, including policies and procedures that (i) require the maintenance of records that in
reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of Indiana and its Subsidiaries, (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial
statements in accordance with Applicable Accounting Principles, and that receipts and expenditures of Indiana and its Subsidiaries are being made only in accordance with appropriate authorizations of Indiana’s management and the Indiana Board
and (iii) provide reasonable assurance about prevention or timely detection of unauthorized acquisition, use or disposition of the assets of Indiana and its Subsidiaries that could have a material effect on the financial statements. Indiana has
established and maintains a system of disclosure controls and procedures. Indiana has disclosed to Indiana’s outside auditors and the audit committee of the Indiana Board (A) any significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting which are reasonably likely to adversely affect Indiana’s ability to record, process, summarize and report financial information and (B) any fraud, whether or not

A-26

material, that involves Indiana’s management or other employees who have a significant role in Indiana’s internal control over financial reporting. There are no “significant
deficiencies” or “material weaknesses” in the design or operation of Indiana’s internal controls and procedures that would reasonably be expected to adversely affect Indiana’s ability to record, process, summarize and report
financial data. As of the date hereof, there are no formal internal investigations or, to the knowledge of Indiana, any Actions by Governmental Authorities that are pending or threatened in writing, in each case under this sentence, relating to any
accounting practices of Indiana or any of its Subsidiaries. Since the Reference Date, none of Indiana, its Subsidiaries or, to the knowledge of Indiana, any of their respective Representatives has received any bona fide material complaint,
allegation, assertion or claim, whether written or oral, relating to the accounting or auditing practices, procedures, methodologies or methods of Indiana or any of its Subsidiaries or their respective internal accounting controls, including any
bona fide material complaint, allegation, assertion or claim, whether written or