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Management’s Responsibility for Financial Reporting

131 The accompanying audited consolidated Financial statements ( Financial statements ) of SNC-Lavalin Group Inc. and all the information in this Financial report are the Responsibility of management and are approved by the Board of Directors. The Financial statements have been prepared by management in accordance with International Financial Reporting Standards. When alternative accounting methods exist, management has chosen those it considers most appropriate in the circumstances. The significant accounting policies used are described in Note 2 to the Financial statements. Certain amounts in the Financial statements are based on estimates and judgments.

131 The accompanying audited consolidated financial statements (“financial statements”) of SNC-Lavalin Group Inc. and all the information in this financial report are the responsibility of management and are approved by the Board of

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