8.4Cross-reference tables for the Annual Financial Report and the management report
8.4.1Cross-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 9 June 2022), as well as their presentation.
|
Chapter |
Page |
|---|---|---|
|
7.2 |
286 to 298 |
|
7.1 |
230 to 284 |
|
8.4.2 |
318 to 319 |
|
5 – 6.1.4 – 6.2.4 – 8.4.2 |
148 to 195 - 201 - 206 to 208 - 318 to 319 |
|
4 |
74 to 145 |
|
8.1 |
312 |
|
7.4.2 |
304 to 307 |
|
7.4.1 |
301 to 304 |
8.4.2Cross-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 financial year, analysis of business development, results and financial position of the Company and the Group |
1 - 2.1 to 2.3 - 7.1 |
6 to 33 - 36 to 45 - |
Financial key performance indicators |
2.1 |
36 to 44 |
Non-financial key performance indicators, including information on environmental and personnel issues |
4.2 to 4.4 |
83 to 128 |
Significant events occurring between the closing date of the financial year and the date on which the management report was prepared |
2.2 - 2.3 – 7.1 |
45 - 281 |
Identity of the main shareholders and holders of voting rights at Shareholders’ Meetings, changes made during the financial year |
6.2.2 |
204 to 205 |
Existing branches |
NA |
NA |
Significant equity investments in companies with their registered office in France |
7.1 – 7.2 |
239 to 240 - 290 |
Disposals of cross-shareholdings |
NA |
NA |
Foreseeable changes in the position of the Company and the Group and future outlook |
1 |
8 to 15 - 22 to 31 |
Research and development activities |
NA |
NA |
Table of income and expenses over the last five financial years |
7.3.1 |
299 |
Information on supplier and customer payment terms |
7.3.2 |
300 |
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 |
48 to 63 |
Information on financial risks related to the effects of climate change, measures taken to reduce them |
3.1.2.2 |
56 |
Main characteristics of the internal control and risk management procedures relating to the preparation and processing of accounting and financial information |
3.2 |
64 to 69 |
Objectives and hedging policy and exposure to price, credit, liquidity and cash risks |
3.1.2.4 |
61 to 63 |
Anticorruption system |
4.5.1.1 |
130 to 131 |
Vigilance plan and report on its effective implementation |
NA |
NA |
Report on corporate governance |
|
|
Corporate officer compensation policy |
5.4.1 to 5.4.3 |
173 to 177 |
Compensation and benefits of any kind paid during the financial year or allocated for the financial year to each corporate officer |
5.4.4 |
178 to 192 |
Proportion relating to fixed and variable compensation |
5.4.2 |
174 to 177 |
Use of the option to request the return of variable compensation |
5.4.2 |
175 |
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 |
184 - 192 |
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 |
178 to 180 |
Annual change in compensation, the Company’s performance, average employee compensation and the aforementioned ratios over the last five financial years. |
5.4.4 |
178 to 180 |
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 |
173 to 174 |
The manner in which the vote of the last Ordinary Shareholders’ Meeting was taken into account |
5.4.1 |
174 |
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 |
176 |
Allocation and retention of free shares by corporate officers |
5.4.2 |
176 |
List of all offices held and functions performed in any company by each of the corporate officers during the financial year |
5.2.1 – 5.3.1 |
149 to 150 - 153 to 163 |
Agreements entered into between a Senior Manager or a significant shareholder and a subsidiary |
5.5 |
193 |
Summary table of valid delegations granted by the Shareholders’ Meeting for capital increases |
5.5 – 6.2.4 |
195 - 206 to 208 |
Composition, conditions of preparation and organisation of the work of the Supervisory Board |
5.3 |
152 to 172 |
Application of the principle of balanced representation of women and men on the Supervisory Board |
5.3.1 |
152 to 154 - 163 to 165 |
Reference to a Corporate Governance Code and application of the “comply or explain” principle |
5.1 |
148 |
Ways of taking part in the Shareholders’ Meeting |
5.5 – 6.1.4 |
195 - 201 |
Procedure for evaluating current agreements – Implementation |
5.5 |
194 |
Information liable to have an impact in the event of a takeover bid or exchange offer |
5.5 |
195 |
Shareholders and capital |
|
|
Structure, changes in the Company’s share capital and crossing of thresholds |
6.2 |
203 to 213 |
Acquisition and disposal by the Company of its own shares |
6.2.5 |
209 to 210 |
Statement of employee shareholding on the last day of the financial year |
6.2.2 – 6.4 |
204 - 214 |
Statement of any adjustments for securities giving access to the share capital in the event of share buybacks or financial transactions |
6.5.6 |
221 to 225 |
Information on the transactions of Senior Managers and related persons on Company’s securities |
5.5 |
195 |
Amount of dividends distributed in respect of the three previous years |
6.3 |
213 to 214 |
Non-Financial Information Statement (NFIS) |
|
|
See detailed cross-reference table |
4.6.4 |
142 |
Other information |
|
|
Additional tax information |
NA |
NA |
Injunctions or financial penalties for anti-competitive practices |
NA |
NA |