Carrefour - 2017 Registration Document

8 ADDITIONAL INFORMATION Concordance tables CARREFOUR | 2017 REGISTRATION DOCUMENT 341 Reference texts Page no. Chapter/ Section no. French commercial code L. 232-1 and L. 233-26 Foreseeable changes in the situation of the Company and of the Group 180 4.3 French general tax code 243 bis Dividends distributed for the three previous financial years and amount of income distributed for these same financial years eligible for the 40% tax reduction 190 4.6.3 French commercial code L. 441-6, L. 441-6-1 and D. 441-4 Information on the payment cycles of the Company’s suppliers and customers 188 4.6.1 Presentation of the Group French commercial code L. 225-100-1 Description of the principal risks and uncertainties to which the Company is subject 193-202 4.7.1 French commercial code L. 225-100-1 Financial risks related to the impact of climate change and presentation of the measures the Company has taken to reduce said impact by implementing a low-carbon strategy in all areas of its operations 194 4.7.1.1 French commercial code L. 225-100-1 Main characteristics of the internal control and risk management procedures implemented by the Company relating to the preparation and processing of accounting and financial information 209-211 4.8.2.4 French commercial code L. 225-100-1 Details on the Company’s objectives and policy concerning hedges in each main transaction category for which hedge accounting is used 278-279 5.6 (note 12.7.2) French commercial code L. 225-100-1 The Company’s exposure to price, credit, liquidity and cash flow risks 198-200 4.7.1.4 French commercial code L. 225-102-1, R. 225-105 and R. 225-105-1 Social and environmental consequences of the business 31-106 2 French commercial code L. 225-102-1 Collective bargaining agreements entered into by the Company and their impact on the Company’s financial performance and employee working conditions 76-81 2.5.3 French commercial code L. 225-102-2 If the Company operates a facility of the type referred to in Article L. 515-36 of the French environmental code (Code de l’environnement): Description of risk prevention policy regarding technological ● accidents; Report on civil liability insurance coverage for property and ● people and details on how the Company plans to ensure that victims are adequately compensated in the event of a technological accident for which the Company is liable (including “Seveso” facilities) N/A French commercial code L. 225-102-4 Duty of care plan enabling the Company to identify risks and prevent serious violations as regards human rights and fundamental freedoms, health, safety, and the environment due to the Company’s operations and those of its suppliers and subcontractors 26-88 2.6 French commercial code L. 232-1 Research and development activities 191 4.6.4 Information regarding corporate governance French commercial code L. 225-185 Conditions under which options may be exercised and held by the Executive Officers 158 3.4.3 French commercial code L. 225-197-1 Conditions under which performance shares granted to the Executive Officers may be held 158 3.4.3 French monetary and financial code L. 621-18-2 Transactions involving the Company’s shares carried out by executives and related persons 162-163 3.7 French commercial code L. 225-184 Options granted to or subscribed or purchased during the financial year by the Company Officers and each of the top ten employees who are not Company officers, and options granted to all employees, by category 158 3.4.3 Information about the Company and capital French commercial code L. 225-211 Details of purchases and sales of treasury shares during the financial year Information relating to treasury share buybacks carried out by the Company with a view to allocating them to employees and/or executives 326-329 7.2.3