RUBIS_REGISTRATION_DOCUMENT_2017

FINANCIAL STATEMENTS 9

2017 consolidated financial statements and notes

The terms of the stock option and free share plans underway as of December 31, 2017 are shown in the tables below. Stock options - characteristics of the plans

Outstanding as of 12/31/2016 Rights issued Rights exercised Rights canceled

Outstanding as of 12/31/2017

Date of the Board of Management meeting

July 09, 2012

185,833 185,833

(185,751) (185,751)

(82) (82)

TOTAL

Outstanding options

Number of options

Expiration date

Exercise price (in euros)

Options eligible for exercise

Date of the Board of Management meeting

July 09, 2012

07/08/2017

36.48

TOTAL

Bonus shares

Rights exercised before 2-for-1 split

Rights exercised after 2-for-1 split

Data adjusted for the 2-for-1 split

Outstanding before 2-for-1 split

Rights issued

Rights canceled

Date of the Board of Management meeting

Outstanding as of 12/31/2016

Outstanding as of 12/31/2017

July 09, 2012

3,093 5,101

(3,093) (5,101)

January 03, 2014 March 31, 2014 August 18, 2014

751

(751)

56,558

56,558

56,558

(104,368)

8,748

April 17, 2015

8,811

8,811

8,811

17,622 26,370

TOTAL

74,314

(8,945)

65,369

65,369

(104,368)

The vesting period for beneficiaries’ free shares is a minimum of 3 years from the date on which they are granted by the Board of Management. The conditions for granting free shares are set by the Board of Management. Preferred shares

Including preferred shares acquired but not yet converted into ordinary shares

Data adjusted for the 2-for-1 split

Outstanding before 2-for-1 split

Rights exercised

Rights canceled

Date of the Board of Management meeting

Outstanding as of 12/31/2016

Rights issued

Outstanding as of 12/31/2017

September 02, 2015

1,442 1,932

1,442 1,932

1,442 1,932

2,884 3,864 1,932

2,740

July 11, 2016 March 13, 2017 July 19, 2017

966 374

966 374

966

374

TOTAL

3,374

1,340

4,714

4,340

9,054

2,740

Preferred shares will be converted into ordinary shares at the end of a retention or vesting period based on the extent to which the performance conditions have been achieved. 2017 Registration Document I RUBIS 208

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