RUBIS - 2019 Universal Registration Document

8 FINANCIAL STATEMENTS - Statutory Auditors’ reports

8.3.3 STATUTORY AUDITORS’ REPORT ON REGULATED AGREEMENTS

To the Rubis Shareholders’ Meeting,

In our capacity as Statutory Auditors of your Company, we hereby report on regulated agreements. It is our responsibility to report to you, on the basis of the information provided to us, the main characteristics, terms and reasons justifying the Company’s interest in the agreements disclosed to us or that we may have identified in the course of our audit, without expressing an opinion on their appropriateness or substance, or seeking to identify any undisclosed agreements. It is your responsibility, in accordance with Article R. 226-2 of the French Commercial Code ( Code de commerce ), to assess the benefit of entering into these agreements prior to their approval. Where applicable, it is also our responsibility to provide shareholders with the information required by Article R. 226-2 of the French Commercial Code ( Code de commerce ) relating to the implementation during the year of agreements already approved by the Shareholders’ Meeting. We performed the work we deemed necessary in accordance with the professional guidance issued by the National Institute of Statutory Auditors relating to this assignment. This work consisted of verifying that the information provided to us was consistent with the underlying documents. AGREEMENTS AUTHORIZED AND CONCLUDED DURING THE PAST FISCAL YEAR Pursuant to Article L. 226-10 of the French Commercial Code ( Code de commerce ), we have been informed of the following agreement entered into during the past financial year which was subject to the prior authorization of your Supervisory Board. CONCLUSION OF A TRADEMARK LICENSE AGREEMENT DATED SEPTEMBER 25, 2019 WITH RUBIS TERMINAL Person concerned: Jacques Riou: Chairman of Agena, itself Managing General Partner of Rubis SCA, and Chairman of the Board of Directors of Rubis Terminal SA. Nature, purpose and terms: at its meeting of September 11, 2019, the Supervisory Board authorized the signing of a trademark licens agreement aimed at formalizing the use of the "Rubis" trademark by Rubis Terminal SA in its corporate name and commercial documents. The license is conceded free of charge. AGREEMENTS APPROVED DURING PAST FISCAL YEARS In accordance with Article R. 226-2 of the French Commercial Code, we have been informed that the following agreements, approved by the Shareholders’ Meeting in prior years, remained current during the past year. AMENDMENT No. 1, DATED OCTOBER 1, 2018, TO THE TECHNICAL ASSISTANCE AGREEMENT ENTERED INTO BETWEEN RUBIS, RUBIS ÉNERGIE AND RUBIS TERMINAL ON SEPTEMBER 30, 2014 Person concerned: Jacques Riou: Chairman of Agena, itself Managing General Partner company of Rubis SCA, Chairman of Rubis Énergie SAS and Chairman of the Board of Directors of Rubis Terminal SA. Nature, purpose and terms: at its meeting of September 12, 2018, the Supervisory Board authorized the signing of Amendment No. 1 to the assistance agreement entered into on September 30, 2014 between Rubis, Rubis Énergie and Rubis Terminal. This Amendment was signed on October 1, 2018 to add specific assistance for the implementation of compliance and anti-corruption provisions to the list of services provided by Rubis to its subsidiaries. The income relating to the services provided under this Amendment is included in the amounts mentioned below for the performance of the technical assistance agreement. AGREEMENTS SUBMITTED FOR APPROVAL BY THE SHAREHOLDERS’ MEETING AGREEMENTS ALREADY APPROVED BY THE SHAREHOLDERS’ MEETING

292 i Rubis 2019 Universal Registration Document