Company: SGBAF
Filing Date: 2025-04-29
Form Type: F-4
Source: 0001193125-25-103898
Chunk: 500

Company: SES S.A.
Filing Date: 2025-04-29
Form: F-4
Chunk 500
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positions 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

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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 oral, that Indiana or any of its Subsidiaries has engaged in questionable accounting or auditing practices.

(c) Except as and to the extent adequately accrued or reserved against in the Indiana Balance Sheet, neither Indiana nor any of its
Subsidiaries has any Liability of any nature, whether accrued, absolute, contingent or otherwise, whether known or unknown and whether or not required by Applicable Accounting Principles