RUBIS - 2019 Universal Registration Document

9 ADDITIONAL INFORMATION - Cross-reference tables for the Annual Financial Report and the management report

9.5 Cross-reference tables for the Annual Financial Report and the management report

9.5.1 CROSS-REFERENCE TABLE WITH THE ANNUAL FINANCIAL REPORT

The Annual Financial Report, prepared in accordance with Article L. 451-1-2 of the French Monetary and Financial Code and Article 222–3 of the General Regulation of the Autorité des Marchés Financiers, includes the

documents, reports and information in this Universal Registration Document as detailed below.

The Board of Management presents the draft resolutions that are submitted for vote by the shareholders in a separate document (the Notice of Shareholders’ Meeting to be held on June 11, 2020).

Chapter

Page

• 2019 Annual financial statements • 2019 Consolidated financial statements

8.2 8.1

270 to 283 216 to 269 303 to 304 288 to 291 284 to 287

• Management report

9.5.2 8.3.2 8.3.1

• Statutory Auditors’ report on the annual financial statements • Statutory Auditors’ report on the consolidated financial statements

• Declaration of responsible officers • Fees paid to Statutory Auditors

9.1 8.1

296 269

9.5.2 CROSS-REFERENCE TABLE WITH THE MANAGEMENT REPORT AND THE REPORT ON CORPORATE GOVERNANCE ATTACHED TO THE MANAGEMENT REPORT

The management report (Articles L. 225- 100 et seq ., L. 232-1 I and II and R. 225-102 et seq . of the French Commercial Code)

consists of the information presented in this Universal Registration Document containing the Annual Financial Report in chapters 1

to 8, with the exception of chapter 5, which constitutes the report on corporate governance.

Chapter

Page

• Business and financial position • Recent events, trends and outlook

1 - 2.1 - 8.1 12 to 43 - 46 to 54 - 216 to 269

2.2 - 8.1

55 - 231

• Research and development

NA

NA

• Key risks, management and hedging (including use of financial instruments)

3 - 8.1

58 to 75 - 238 to 242

• Employee relations, environmental and societal information • Risk factors/internal control and risk management procedures

4.2 to 4.4 3.1 - 3.2

84 to 129 59 to 73

• Securities transactions by corporate officers • Share capital and employee shareholdings

7.3

212

6.2 – 6.4

187 to 189 - 192

• Treasury shares

6.2.2

187

• Subsidiaries and interests

1.4 - 8.1

22 to 23 - 225 to 231

• Table of financial income and expense over the last 5 fiscal years

8.2

283

• Additional information • accounting policies

8.1 - 8.2

222 to 224 - 273

• dividends

219 - 244 - 275 to 276

• payment terms

251 - 276

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