RUBIS - 2019 Universal Registration Document

5 CORPORATE GOVERNANCE - Corporate officer compensation

REMINDER OF THE PERFORMANCE OBJECTIVES SELECTED FOR THE 2019 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 Ratio ≤ 2 = 100% 2 < ratio ≤ 3 = 50% Ratio > 3 = 0%

Weighting

Balance sheet quality: ratio of net financial debt to gross operating profit (Ebitda)

5%

Health, Safety and Environment (HSE) • 2019 frequency rate of Group accidents at work with sick leave stable or lower than 2018. In the event of the death of an employee, the criterion is deemed not satisfied (3) • CO 2 emissions (scopes 1 and 2) down compared to 2018 (4) Ethics • Participation of the CEOs of subsidiaries and divisions at an internal event on the prevention of corruption in their entity.

2019 rate stable or lower than 2018 = 100% 2019 rate higher than 2018 = 0%

5%

Volume of emissions in 2019 below 2018 = 100% Volume of emissions in 2019 stable or higher than in 2018 = 0% Implementation in 100% of the relevant subsidiaries = 100% Implementation in at least 75% of the relevant subsidiaries = 50% Implementation in fewer than 75% of the relevant subsidiaries = 0% Preliminary analysis of 100% of projects = 100% Preliminary analysis of fewer than 100% of projects = 0%

5%

5%

• Inclusion of a preliminary analysis of compliance risks and stakes in development projects (acquisitions, JV, new business activities)

5%

(1) Overall performance corresponds to the annual change in price plus the dividend 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 2019 fiscal year, the analysts’ consensus taken into account is that published during the month following the publication of the 2018 results (on March 12, 2019). (3) Following the deliberation of the Compensation Committee, it was decided that deaths of the staff of outside companies would not be included as an elimination criterion in the calculation of the Management’s variable compensation given that these accidents do not enter into the calculation of the frequency rate even though the Group monitors the safety of these workers and takes it into account in its risk prevention plan. (4) 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.

Rubis 2019 Universal Registration Document i 167