KPMG S.A. | PricewaterhouseCoopers Audit |
Tour EQHO | 63 rue de Villiers |
2 avenue Gambetta | 92 208 Neuilly-sur-Seine Cedex |
92 066 Paris La Défense Cedex | France |
France |
Gecina S.A.
Statutory Auditors' additional report on the capital increase reserved for members of a company savings plan
Board of Directors' meeting of February 15, 2023
Gecina S.A.
14-16 rue des Capucines
75002 Paris, France
This report contains 3 pages reg 0
Siège social : | ||
Société anonyme d'expertise | KPMG S.A. | |
comptable et de commissariat | Tour Eqho | |
aux comptes à directoire et | 2 avenue Gambetta | |
conseil de surveillance. | 92066 Paris la Défense Cedex | |
Inscrite au Tableau de l'Ordre | Capital : 5 497 100 €. | |
KPMG S.A., | à Paris sous le n° 14-30080101 | Code APE 6920Z |
société française membre du réseau KPMG | et à la Compagnie Régionale | 775 726 417 R.C.S. Nanterre |
constitué de cabinets indépendants adhérents de | des Commissaires aux Comptes | TVA Union Européenne |
KPMG International Cooperative, une entité de droit suisse. | de Versailles. | FR 77 775 726 417 |
Gecina S.A.
Registered office: 14-16, rue des Capucines 75002 Paris, France
Statutory Auditors' additional report on the capital increase reserved for members of a company savings plan
Board of Directors' meeting of February 15, 2023
This is a free translation into English of the Statutory Auditors' report issued in French and is provided solely for the convenience of English-speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France.
To the Shareholders,
In our capacity as Statutory Auditors of Gecina S.A., and in accordance with the provisions of article R.225-116 of the French Commercial Code (Code de commerce), we hereby present our additional report supplementing the report of March 23, 2022 issued by
PricewaterhouseCoopers Audit and Mazars on the issue of ordinary shares or securities giving access to the Company's share capital, without pre-emptive subscription rights, reserved for
members of one or more savings plans set up within a French or international company or group of companies included in the Company's scope of consolidation, in accordance with
article L.3344-1 of the French Labor Code (Code du travail), authorized by the Combined General Meeting of April 21, 2022.
At this Meeting, the shareholders delegated authority to the Board of Directors (with the possibility to sub-delegate) to decide to carry out such an operation within 26 months and for a maximum nominal amount of €2 million.
Exercising this delegated authority, the Board of Directors decided at its July 21, 2022 meeting to approve the principle of a share capital increase, without pre-emptive subscription rights, reserved for members of a Group savings plan (for a maximum nominal amount of €2 million),
and to sub-delegate to the Chief Executive Officer the necessary powers to carry out the operation.
At its meeting of September 5, 2022, the Chief Executive Officer exercised the delegated powers by carrying out a share capital increase (for a maximum nominal amount of €2 million) through the issue of ordinary shares with a par value of €7.50 each and a share premium of €77.50 per share.
It is the Board of Directors' responsibility to prepare an additional report in accordance with articles R.225-115 et seq. and R.22-10-31 of the French Commercial Code. It is our responsibility to express an opinion on the fair presentation of the figures taken from the interim balance sheet, on the proposed cancellation of shareholders' pre-emptive subscription rights, and on certain other information relating to the issue provided in this report.
Siège social : | ||
Société anonyme d'expertise | KPMG S.A. | |
comptable et de commissariat | Tour Eqho | |
aux comptes à directoire et | 2 avenue Gambetta | |
conseil de surveillance. | 92066 Paris la Défense Cedex | |
Inscrite au Tableau de l'Ordre | Capital : 5 497 100 €. | |
KPMG S.A., | à Paris sous le n° 14-30080101 | Code APE 6920Z |
société française membre du réseau KPMG | et à la Compagnie Régionale | 775 726 417 R.C.S. Nanterre |
constitué de cabinets indépendants adhérents de | des Commissaires aux Comptes | TVA Union Européenne |
KPMG International Cooperative, une entité de droit suisse. | de Versailles. | FR 77 775 726 417 |
Erreur ! Source du renvoi introuvable.
Gecina S.A.
Statutory Auditors' additional report on the capital increase reserved for members of a company savings planRapport complémentaire du (des) commissaire(s) aux comptes sur l'émission de [valeurs mobilières] avec suppression du droit préférentiel de
souscription
February 15, 2023
We performed the procedures that we deemed necessary in accordance with professional standards applicable in France to such engagements. These procedures consisted in verifying:
• the fair presentation of the figures taken from the parent company and consolidated interim balance sheets, prepared under the responsibility of the Board of Directors at June 30, 2022 using the same methods and following the same presentation as the most recent annual parent company and consolidated financial statements. Our work on the interim balance sheets consisted of interviewing members of management responsible for accounting and financial matters, verifying that the balance sheets have been prepared using the same accounting principles and the same measurement and presentation methods as those used for the preparation of the most recent annual parent company and consolidated financial statements, and applying analytical procedures;
• the compliance of the terms and conditions of the operation with the delegation granted by the Annual General Meeting;
• the information disclosed in the Board of Directors' additional report on the basis used to calculate the issue price and its final amount.
We have no matters to report regarding:
• the fair presentation of the figures taken from the interim balance sheets and provided in the
Board of Directors' additional report;
• The compliance of the terms and conditions of the operation with the delegation granted by the Combined General Meeting of April 22, 2022 and the information provided to the shareholders;
• the basis used to calculate the issue price and its final amount;
• the presentation of the effect of the issue on the situation of the shareholders, as expressed in relation to shareholders' equity, and on the market value of the share;
• the cancellation of shareholders' pre-emptive subscription rights, upon which you have already voted.
Paris-La Défense and Neuilly-sur-Seine, February 15, 2023
KPMG S.A.
PricewaterhouseCoopers AuditRégis Chemouny Partner
r
Jean-Baptiste Deschryver Partner
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Gecina SA published this content on 30 March 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 30 March 2023 09:10:08 UTC.