RUBIS - 2019 Universal Registration Document

5 CORPORATE GOVERNANCE - Corporate officer compensation

PROPOSED PERFORMANCE OBJECTIVES FOR 2020 VARIABLE COMPENSATION

Quantitative objectives (75%)

Achievement rate

Weighting

Overall performance of Rubis shares in relation to their benchmark index (SBF 120) (1)

More than +2 percentage points = 100% Between -2 and +2 percentage points = 50% Less than -2 percentage points = 0%

25%

Gross operating profit (Ebitda) performance compared with the analysts’ consensus (2)

Over 2% = 100% Between -2% and +2% = 50% Lower than -2% = 0% Over 2% = 100% Between -2% and +2% = 50% Lower than -2% = 0%

25%

Earnings per share (EPS) performance compared with the analysts’ consensus (2)

25%

Qualitative objectives (25%)

Achievement rate

Weighting

Balance sheet quality: ratio of net financial debt to gross operating profit (Ebitda) Ratio ≤ 2 = 100% 2 < Ratio ≤ 3 = 50% Ratio > 3 = 0%

5%

Health, Safety and Environment (HSE) • 2020 frequency rate of Group accidents at work with sick leave stable or lower than 2019. The criterion is deemed not to have been met in the event of the death of an employee • CO 2 emissions in 2020 (scopes 1 and 2) down compared to 2019 (3)

2020 rate stable or lower than 2019 = 100% 2020 rate higher than 2019 = 0%

5%

2020 ratio < 2019 ratio = 100% 2020 ratio = 2019 ratio = 50% 2020 ratio > 2019 ratio = 0% 100% of projects = 100% Fewer than 100% of projects = 0%

5%

Ethics: inclusion of a preliminary analysis of compliance risks and stakes in development projects (acquisitions, JV, new business activities) Diversity: implementation of multi-year diversity objectives within the management bodies of Rubis SCA and Rubis Énergie

5%

Achieved = 100% Not achieved = 0%

5%

(1) Overall performance corresponds to the annual change in the share price plus the dividends and detached rights. (2) The Compensation and Appointments Committee refers to the analysts’ consensus published by FactSet. The forward-looking data (or analysts’ consensus) for the current fiscal year (N) are the most recent known in the month following the publication of the annual financial statements of year N-1. Therefore, for the variable compensation for the 2020 fiscal year, the analysts’ consensus taken into account is that published during the month following the publication of the 2019 results (on March 12, 2020). (3) Scope 1 corresponds to the direct emissions from our activities and scope 2 corresponds to the indirect emissions from the energy consumption by our activities. Scope 3 emissions are not included. They consist of all other indirect emissions (suppliers, use of sold finished products, etc.). Ratio calculation: for Rubis Énergie = volume of scope 1 and scope 2 emissions/volume of products sold. For Rubis Terminal = volume of scope 1 and scope 2 emissions/volume of products handled.

162 i Rubis 2019 Universal Registration Document