RUBIS - 2019 Universal Registration Document

8 FINANCIAL STATEMENTS - 2019 Consolidated financial statements and notes

Note 3. Scope of consolidation

ACCOUNTING POLICIES Since January 1, 2014, the Group has applied the new standards regarding scope of consolidation (IFRS 10, 11, 12 and amended IAS 28). Joint operations are accounted for according to the percentage interest held by the Group in the assets and liabilities of each joint operation. The Group accounts for its joint ventures by the equity method.

3.1 SCOPE OF CONSOLIDATION

The consolidated financial statements for the year ended December 31, 2019 include the Rubis financial statements and those of its subsidiaries listed in the table below.

12/31/2019 % control

12/31/2019 % interest

12/31/2018 % control

12/31/2018 % interest

Consolidation method*

Name

Head Office

Rubis

46, rue Boissière 75116 Paris SIREN: 784 393 530 46, rue Boissière 75116 Paris SIREN: 319 504 106 46, rue Boissière 75116 Paris SIREN: 309 265 965 46, rue Boissière 75119 Paris SIREN: 844 648 691 33, av. de Wagram 75017 Paris SIREN: 775 686 405 33, av. de Wagram 75017 Paris SIREN: 789 034 915 Z.I. Portuaire St Marc 29200 Brest SIREN: 394 942 940 16, rue des Pétroles 69800 Saint Priest SIREN: 399 087 220 33, av. de Wagram 75017 Paris SIREN: 648 501 260 33, av. de Wagram 75017 Paris SIREN: 652 050 659 33, av. de Wagram 75017 Paris SIREN: 509 398 749 8, rue Ellenhard 67000 Strasbourg SIREN: 702 006 297

Parent

Parent

Parent

Parent

Rubis Patrimoine

100.00%

100.00%

100.00%

100.00%

FC

Coparef

100.00%

100.00%

100.00%

100.00%

FC

Cimarosa

100.00%

100.00%

100.00%

100.00%

FC

Rubis Terminal

99.44%

99.44%

99.44%

99.44%

FC

CPA

100.00%

100.00%

99.44%

99.44%

FC

Rubis Terminal Dunkerque 33, av. de Wagram 75017 Paris SIREN: 801 044 645

90.00%

90.00%

89.50%

89.50%

FC

Stockbrest

100.00%

100.00%

99.44%

99.44%

FC

Société du Dépôt de Saint-Priest

100.00%

100.00%

99.44%

99.44%

FC

Société des Pipelines de Strasbourg

62.50%

62.50%

33.35%

33.35%

FC

Société Européenne de Stockage

28, rue de Rouen 67000 Strasbourg-Robertsau SIREN: 304 575 194

53.66%

53.66%

53.66%

53.66%

FC

Dépôt Pétrolier de La Corse

75.00%

75.00%

74.61%

74.61%

FC

Wagram Terminal

78.30%

78.30%

77.86%

77.86%

FC

Zeller & Cie

50.00%

50.00%

49.72%

49.72%

JV (EM)

Rubis Terminal BV

Welplaatweg 26 3197 KS Botlek-Rotterdam The Netherlands

100.00%

100.00%

99.44%

99.44%

FC

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