8.4 Cross-reference tables for the Annual Financial Report and the management report
8.4.1 Cross-reference table for the Annual Financial Report
The Annual Financial Report, prepared in accordance with Article L. 451-1-2 of the French Monetary and Financial Code and Article 222-3 of the General Regulation of the French financial market authority (Autorité des Marchés Financiers), includes the documents, reports and information in this Universal Registration Document as detailed below. The Management Board presents the draft resolutions that are submitted for vote by the shareholders in a separate document (the Notice of Combined Shareholders’ Meeting to be held on June 10, 2021).
| Chapter | Page | |
| • 2020 Annual financial statements | 7.2 | 260 to 270 |
| • 2020 Consolidated financial statements | 7.1 | 206 to 259 |
| • Management report | 8.4.2 | 297 and 298 |
| • Report on corporate governance, attached to the management report | 5 - 6.1.4 - 6.2.4 - 8.4.2 | 138
to 175 - 183 - 186 and 187 - 297 and 298 |
| • Non-Financial Information Statement, attached to the management report | 4 | 75 to 133 |
| • Declaration of persons responsible for the Annual Financial Report | 8.1 | 290 |
| • Statutory Auditors’ report on the annual financial statements | 7.4.2 | 276 to 279 |
| • Statutory Auditors’ report on the consolidated financial statements | 7.4.1 | 273 to 276 |
8.4.2 Cross-reference table for the management report and the report on corporate governance attached to the management report
The management report (Articles L. 225-100 et seq., L. 232-1 I and II and R. 225-102 et seq. of the French Commercial Code) consists of the information presented in this Universal Registration Document containing the Annual Financial Report in chapters 1 to 7, with the exception of chapter 5, which constitutes the report on corporate governance.
| Chapter | Page | |
| Group position and activity | ||
| Position of the Company during the past fiscal year, analysis of business development, results and financial position of the Company and the Group | 1 - 2.1 - 7.1 | 10 to 35 - 40 to 46 - 206 to 259 |
| Financial key performance indicators | 2.1 | 40 to 46 |
| Non-financial key performance indicators, including information on environmental and personnel issues | 4.2 - 4.3 | 82 to 113 |
| Significant events occurring between the closing date of the fiscal year and the date on which the management report was prepared | 2.2 - 7.2 | 46 - 270 |
| Identity of the main shareholders and holders of voting rights at Shareholders' Meetings, changes made during the fiscal year | 6.2.2 | 185 and 186 |
| Existing branches | NA | NA |
| Significant equity investments in companies with their registered office in France | 7.1 - 7.2 | 220 - 263 |
| Disposals of cross-shareholdings | NA | NA |
| Foreseeable changes in the position of the Company and the Group and future outlook | 1.5 | 22 to 29 |
| Research and development activities | NA | NA |
| Table of income and expenses over the last five financial years | 7.3.1 | 271 |
| Information on supplier and customer payment terms | 7.3.2 | 272 |
| Amount of inter-company loans granted and Statutory Auditors' statement | NA | NA |
| Internal control and risk management | ||
| Description of the main risks and contingencies | 3.1 | 52 to 62 |
| Information on financial risks related to the effects of climate change, measures taken to reduce them | 3.1.2.2 | 58 |
| Main characteristics of the internal control and risk management procedures relating to the preparation and processing of accounting and financial information | 3.2 | 63 to 67 |
| Objectives and hedging policy and exposure to price, credit, liquidity and cash risks | 3.1.2.4 | 60 and 61 |
| Anti-corruption system | 4.4.1.1 | 115 and 116 |
| Vigilance plan and report on its effective implementation | NA | NA |
| Report on corporate governance | ||
| Corporate officer compensation policy | 5.4 | 156 to 160 |
| Compensation and benefits of any kind paid during the fiscal year or allocated for the fiscal year to each corporate officer | 5.4.4 | 162 to 171 |
| Proportion relating to fixed and variable compensation | 5.4.2 | 158 to 160 |
| Use of the option to request the return of variable compensation | 5.4.2 | 158 |
| Commitments made by the Company for the benefit of corporate officers corresponding to elements of compensation, indemnities or benefits in respect of the assumption, termination or change of their duties | NA | NA |
| Compensation paid or allocated by a company included in the scope of consolidation | 5.4.4 | 165 and 171 |
| Ratios between the level of compensation of each executive corporate officer and the average and median compensation of the Company's employees | 5.4.4 | 160 to 162 |
| Annual change in compensation, the Company’s performance, average employee compensation and the aforementioned ratios over the last five fiscal years. | 5.4.4 | 161 and 162 |
| The manner in which the total compensation complies with the adopted compensation policy, contributes to the long-term performance of the Company and in which the performance criteria have been applied | 5.4.1 | 156 and 157 |
| The manner in which the vote of the last Ordinary Shareholders’ Meeting was taken into account | 5.4.1 | 157 |
| Deviation from the procedure for implementing the compensation policy and any exceptions | NA | NA |
| Application of the suspension of payment of the compensation of the members of the Supervisory Board in the event of non-compliance with gender balance | NA | NA |
| Allocation and retention of options by corporate officers | 5.4.2 | 159 |
| Allocation and retention of free shares by corporate officers | 5.4.2 | 159 |
| List of all offices held and functions performed in any company by each of the corporate officers during the fiscal year | 5.2.1 – 5.3.1 | 140 and 141 - 143 to 148 |
| Agreements entered into between a senior manager or a significant shareholder and a subsidiary | 5.5 | 172 |
| Summary table of valid delegations granted by the Shareholders' Meeting for capital increases | 5.5 - 6.2.4 | 174 - 186 and 187 |
| Chapter | Page | |
| Composition, conditions of preparation and organization of the work of the Supervisory Board | 5.3 | 143 to 155 |
| Application of the principle of balanced representation of women and men on the Supervisory Board | 5.3.1 | 143 and 144 - 149 and 150 |
| Reference to a corporate governance code and application of the “comply or explain” principle | 5.1 | 139 |
| Ways of taking part in the Shareholders’ Meeting | 5.5 - 6.1.4 | 174 - 183 |
| Procedure for evaluating current agreements - Implementation | 5.5 | 173 |
| Information liable to have an impact in the event of a takeover bid or exchange offer | 5.5 | 175 |
| Shareholders and capital | ||
| Structure, changes in the Company’s share capital and crossing of thresholds | 6.2 | 185 to 190 |
| Acquisition and disposal by the Company of its own shares | 6.2.5 | 187 and 188 |
| Statement of employee shareholding on the last day of the fiscal year | 6.2.2 – 6.4 | 185 - 192 |
| Statement of any adjustments for securities giving access to the share capital in the event of share buybacks or financial transactions | 6.5.6 | 198 to 200 |
| Information on the transactions of senior managers and related persons on Company’s securities | 5.5 | 174 |
| Amount of dividends distributed in respect of the three previous years | 6.3 | 191 |
| Non-Financial Information Statement (NFIS) | ||
| See detailed Cross-reference table | 4.5.4 | 130 |
| Other information | ||
| Additional tax information | NA | NA |
| Injunctions or financial penalties for anti-competitive practices | NA | NA |