BPCE - 2020 Universal Registration Document

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ADDITIONAL INFORMATION

CROSS-REFERENCE TABLE FOR THE ANNUAL FINANCIAL REPORT AND THE MANAGEMENT REPORT

Reference texts

Chapter/Pages

Required Items

Internal control and risk management

Chapter 2/p. 49; Chapter 6/p. 593-604 Chapter 2/p. 65-68; Chapter 6/p. 601; 704-708

Description of the main risks and uncertainties facing the company

Article L. 225-100-1

Information on the financial risks related to the effects of climate change, and presentation of the measures taken by the company to reduce them by implementing a low-carbon strategy in all aspects of its activity Main characteristics of the internal control and risk management procedures implemented by the company and the Group as regards preparing and processing accounting and financial information Information on the objectives and policy concerning the hedging of each main category of transactions and on exposure to price, credit, liquidity and cash risks, including the use of financial instruments

Article L. 22-10-35

Article L. 22-10-35 Chapter 5/p. 578-583 Article L. 225-100-1 of the French Commercial Code Chapter 6/p. 587-709

Act No. 2016-1691 of December 9, 2016 known as “Sapin 2”

System for the prevention of corruption

Chapter 2/p. 99

Article L. 225-102-4 of the French Commercial Code Chapter 2/p. 107-109

Due diligence action plan and report on its effective implementation

Report on corporate governance Compensation information

Article L. 22-10-8 of the French

Compensation policy for company directors

Commercial Code Chapter 3/p. 187-197

Compensation and benefits of any kind paid during the fiscal year or awarded to each company director during the fiscal year

Article L. 22-10-9 of the French

Commercial Code Chapter 3/p. 198-207

Article L. 22-10-9 of the French Commercial Code

Relative proportion of fixed and variable compensation

Chapter 3/p. 200

Commitments of any kind made by the company for the benefit of its company directors, namely, contingent compensation and benefits due or likely to be due as a result of the assumption, termination, or change of their duties, or subsequent to the performance of these latter Compensation paid or allocated by a company included in the scope of consolidation, within the meaning of Article L. 233-16 of the French Commercial Code Explanation of how total compensation complies with the adopted compensation policy, including how it contributes to the company’s long-term performance and how performance criteria were applied

Article L. 22-10-9 of the French Commercial Code Article L. 22-10-9 of the French

Chapter 3/p. 198-207; Chapter 6/p. 719-724

Commercial Code Chapter 3/p. 202-204

Article L. 22-10-9 of the French

Commercial Code Chapter 3/p. 195; 198

Article L. 225-185 of the French Commercial Code

Allocation and retention of options by company directors

Chapter 3/p. 205

Articles L. 225-197-1 and L. 22-10-59 of the French Commercial Code

Allocation and retention of free shares to executive corporate officers

Chapter 3/p. 206

Governance information List of all mandates and functions exercised in any company by each of the corporate officers during the fiscal year

Article L. 225-37-4 of the French

Commercial Code Chapter 3/p. 146-175

Article L. 225-37-4 of the French

Procedures for exercising executive management

Commercial Code Chapter 3/p. 145-146

Article L. 22-10-10 of the French Commercial Code Article L. 22-10-10 of the French

Chapter 3/p. 138-140; 176-183

Composition of the Board, and terms for the preparation and organization of its work

Application of the principle of balanced representation of women and men on the Board

Commercial Code Chapter 3/p. 138-139

Article L. 22-10-10 of the French

Reference to a Corporate Governance Code and application of the “comply or explain” principle

Commercial Code Chapter 3/p. 134-135

Article L. 22-10-10 of the French

Specific procedures for participation of shareholders in the General Shareholders'Meeting For public limited companies with a Supervisory Board: Observations of the Supervisory Board on the Management Board’s report and the financial statements for the year.

Commercial Code Chapter 3/p. 185-186

Article L. 225-68 of the French

Commercial Code Chapter 3/p. 178-179

Shareholding and capital

Article L. 233-13 of the French

Structure of and changes in the company’s share capital, and crossing of thresholds

Commercial Code Chapter 3/p. 714-717

Article 243 bis of the French General Tax Code

Amounts of dividends distributed in respect of the three previous fiscal years

Chapter 3/p. 713

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UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

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