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 8 June 2023), as well as their presentation.
| Chapter | Page | |||
| 2022 Annual financial statements | 7.2 | 290 to 303 | ||
| 2022 Consolidated financial statements | 7.1 | 232 to 289 | ||
| Management report | 8.4.2 | 321 to 323 | ||
| Report on corporate governance, attached to the management report | 5 – 6.1.4 6.2.4 – 8.4.2 |
152 to 197 – 203 207 to 209 321 to 323 | ||
| Non-Financial Information Statement, attached to the management report | 4 | 68 to 149 | ||
| Declaration of persons responsible for the Annual Financial Report | 8.1 | 316 | ||
| Statutory Auditors’ report on the annual financial statements | 7.4.2 | 309 to 311 | ||
| Statutory Auditors’ report on the consolidated financial statements | 7.4.1 | 305 to 308 |
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 financial year, analysis of business development, results and financial position of the Company and the Group | 1 - 2.1 to 2.2 – 7.1 | 6 to 27 - 30 to 37 232 to 289 | ||
| Financial key performance indicators | 2.1 | 30 to 37 | ||
| Non-financial key performance indicators, including information on environmental and personnel issues | 4.2 to 4.4 | 81 to 129 | ||
| Significant events occurring between the reporting date of the financial year and the date on which the management report was prepared | 2.2 – 7.1 | 37 – 283 | ||
| Identity of the main shareholders and holders of voting rights at Shareholders’ Meetings, changes made during the financial year | 6.2.2 | 206 to 207 | ||
| Existing branches | NA | NA | ||
| Significant equity interests in companies with their registered office in France | 7.1 – 7.2 | 240 to 242 294 | ||
| Disposals of cross-shareholdings | NA | NA | ||
| Foreseeable changes in the position of the Company and the Group and future prospects | 1 | 11 to 15 - 19 to 27 | ||
| Research and development activities | NA | NA | ||
| Table of income and expenses over the last five financial years | 7.3.1 | 304 | ||
| Information on supplier and customer payment terms | 7.3.2 | 304 | ||
| 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 | 40 to 54 | ||
| Information on financial risks related to the effects of climate change, measures taken to reduce them | 3.1.2.2 – 7.1 | 47 – 282 to 283 | ||
| Main characteristics of the internal control and risk management procedures relating to the preparation and processing of accounting and financial information | 3.2 | 55 to 62 | ||
| Objectives and hedging policy and exposure to price, credit, liquidity and cash risks | 3.1.2.4 – 7.1 | 61 to 63 248 to 252 58 to 263 | ||
| Anti-corruption system | 4.5.1.1 | 131 to 132 | ||
| 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 | 175 to 179 | ||
| Compensation and benefits of any kind paid during the financial year or allocated for the financial year to each corporate officer | 5.4.4 | 180 to 194 | ||
| Proportion relating to fixed and variable compensation | 5.4.2 | 176 to 179 | ||
| Use of the option to request the return of variable compensation | 5.4.2 | 177 | ||
| 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 positions | NA | NA | ||
| Compensation paid or allocated by a company included in the scope of consolidation | 5.4.4 | 186 - 194 | ||
| 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 | 180 to 182 | ||
| Annual change in compensation, the Company’s performance, average employee compensation and the aforementioned ratios over the last five financial years | 5.4.4 | 180 to 182 | ||
| 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 | 175 to 176 | ||
| The manner in which the vote of the last Ordinary Shareholders’ Meeting was taken into account | 5.4.1 | 176 | ||
| 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 | 178 | ||
| Allocation and retention of shares free of charge by corporate officers | 5.4.2 | 178 | ||
| List of all offices and positions held in any company by each of the corporate officers during the financial year | 5.2.1 – 5.3.1 | 153 to 154 157 to 165 | ||
| Agreements entered into between a Senior Manager or a significant shareholder and a subsidiary | 5.5 | 195 | ||
| Summary table of valid delegations granted by the Shareholders’ Meeting for capital increases | 5.5 – 6.2.4 | 196 – 207 to 209 | ||
| Composition, conditions of preparation and organisation of the work of the Supervisory Board | 5.3 | 156 to 174 | ||
| Application of the principle of balanced representation of women and men on the Supervisory Board | 5.3.1 | 156 to 157 167 | ||
| Reference to a Corporate Governance Code and application of the “comply or explain” principle | 5.1 | 152 | ||
| Ways of taking part in the Shareholders’ Meeting | 5.5 – 6.1.4 | 197 – 203 | ||
| Procedure for evaluating current agreements – Implementation | 5.5 | 196 | ||
| Information liable to have an impact in the event of a takeover bid or exchange offer | 5.5 | 197 |
| Shareholders and capital | ||||
| Structure, changes in the Company’s share capital and crossing of thresholds | 6.2 | 205 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 | 206 – 215 | ||
| Note of any adjustments for securities giving access to the share capital in the event of share buybacks or financial transactions | 6.5.6 | 222 to 227 | ||
| Information on the transactions of Senior Managers and related persons in the Company’s securities | 5.5 | 196 | ||
| Amount of dividends distributed in respect of the three previous years | 6.3 | 214 to 215 | ||
| Non-Financial Information Statement (NFIS) | ||||
| See detailed cross-reference table | 4.6.4 | 145 | ||
| Other information | ||||
| Additional tax information | NA | NA | ||
| Injunctions or financial penalties for anti-competitive practices | NA | NA |