MRM_REGISTRATION_DOCUMENT_2017

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General information on the issuer and its share capital Management report for the year ended 31 December 2017

Appendix 2

List of the Company's equity interests

Method of consolidation

Interest

Control

SA M.R.M.

Parent company

100% 100% 100% 100% 100% 100% 100%

100% 100% 100% 100% 100% 100% 100%

SAS COMMERCES RENDEMENT

FC FC FC FC FC FC

SAS DB NEPTUNE

SAS DB PIPER SCI GALETIN II SCI IMMOVERT SCI NORATLAS

FC: Full consolidation.

All Group companies are registered in France. The address used by all Group companies is 5, avenue Kléber – 75795 Paris Cedex 16.

Appendix 3

Methodological note regarding CSR reporting

• As subsidiaries held by M.R.M. have no employees, the reporting scope for employee information is confined to M.R.M. SA; • The reporting scope for environmental information covers M.R.M. SA, which rents its head office, and its subsidiaries which own properties in use. Data collected on energy consumption from subsidiaries relate to areas under operational control corresponding to common areas in buildings; • Property acquired or put into use in year N will be included in the reporting for year N+1, to adopt a gradual approach; • Property disposed of or placed under restructuring measures in year N are excluded from the reporting scope of year N. The reporting scope for year N is updated on 31 December of that year by M.R.M. group management. The reporting scope for the 2017 financial year is made up of the following: • Employee data: M.R.M. SA; • Environmental data: the head office of M.R.M. SA, one office property in use, seven shopping centres, a mid-size store in town centre and a portfolio of 13 garden centres.

M.R.M.’s CSR reporting is based on Articles L.225-102-1, R.225-104 and R.225-105-2 of the French Commercial Code. Greenhouse gas emissions are calculated in line with the Greenhouse Gas Protocol. Emissions factors were updated in 2017 based on emissions factors from the Base Carbone (carbon database) of the French Environment & Energy management Agency (ADEME): • Electricity EF: 0.06 kgCO 2 /kWh; • Fuel oil EF: 2.68 kgCO 2 /litre; • Natural gas EF: 0.184 kgCO 2 /kWh. The report produced is used by the Company for the purposes of regulatory publication but also to monitor its environmental impact from a more operational point of view. Reporting period The data gathered cover the period from 1 January to 31 December of year N with no distinction made between different data. This data is uploaded on an annual basis at the end of the year.

Scope

The purpose of the CSR reporting scope is to represent the Group’s activities. It is defined as follows: • Only fully consolidated companies are included in the CSR reporting scope;

M.R.M. 2017 REGISTRATION DOCUMENT

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