Universal Registration Document - Fiscal 2023

10. Other information

10.3 Reconciliation tables

To facilitate the reading of this document, the reconciliation tables below identify:

the main headings required by Appendix 1 and Appendix 2 of the Delegated Regulation (EU) 2019/980 of March 14, 2019 supplementing Regulation (EU) 2017/1129 of June 14, 2017;
the information that constitutes the Annual Financial Report provided for under articles L.451-1-2 of the Monetary and Financial Code and 222-3 of the General Regulation of the French securities regulator (Autorité des marchés financiers – AMF) ;
the information that constitutes the Management Report of the Board of Directors that includes the Governance Report as defined by the French Commercial Code;
the information that constitutes the non-financial performance declaration as defined by the French Commercial Code.

10.3.1 Universal Registration Document

RECONCILIATION TABLE FOR THE UNIVERSAL REGISTRATION DOCUMENT – APPENDIX 1 AND APPENDIX 2 OF THE COMMISSION DELEGATED REGULATION (EU) 2019/980 OF MARCH 14, 2019 SUPPLEMENTING REGULATION (EU) 2017/1129 OF JUNE 14, 2017	PAGES
1. Persons responsible, information from a third party, from Expert Reports and approval from competent authority	1. Persons responsible, information from a third party, from Expert Reports and approval from competent authority PAGES 316
2. Statutory Auditors	2. Statutory Auditors PAGES 316
3. Risk factors	3. Risk factors PAGES 199-214
4. Information about Sodexo	4. Information about Sodexo PAGES 290-292
5. Business overview
5.1 Main activities	5.1 Main activities PAGES 7
5.2 Main markets	5.2 Main markets PAGES 20, 89
5.3 Important events in the development of the business	5.3 Important events in the development of the business PAGES 86-88
5.4 Strategy and objectives	5.4 Strategy and objectives PAGES 18-23
5.5 Risk of dependency on patents or licences, industrial, commercial of financial contracts or new manufacturing processes	5.5 Risk of dependency on patents or licences, industrial, commercial of financial contracts or new manufacturing processes PAGES N/A
5.6 Competitive position	5.6 Competitive position PAGES 18-27
5.7 Investments	5.7 Investments PAGES 163
6. Organizational structure
6.1 Brief description of the Group	6.1 Brief description of the Group PAGES 7, 18-23, 217
6.2 Significant subsidiaries	6.2 Significant subsidiaries PAGES 164
7. Operating and financial review
7.1 Financial condition	7.1 Financial condition PAGES 89-98
7.2 Operating results	7.2 Operating results PAGES 89-91
8. Capital resources
8.1 General information on the capital resources	8.1 General information on the capital resources PAGES 103, 105, 183
8.2 Sources and amounts of cash flows	8.2 Sources and amounts of cash flows PAGES 94, 104
8.3 Information on borrowing requirements and the funding structure	8.3 Information on borrowing requirements and the funding structure PAGES 94,148-151
8.4 Restrictions on the use of capital resources having materially affected or potentially materially affecting the operations of the Group	8.4 Restrictions on the use of capital resources having materially affected or potentially materially affecting the operations of the Group PAGES 147, 148
8.5 Anticipated sources of funds	8.5 Anticipated sources of funds PAGES N/A
9. Regulatory environment	9. Regulatory environment PAGES 210
10. Information on trends	10. Information on trends PAGES 96
11. Profit forecasts or estimates	11. Profit forecasts or estimates PAGES N/A
12. Administrative Management and Senior Management
12.1 Information concerning members of the Board of Directors and Senior management (CEO)	12.1 Information concerning members of the Board of Directors and Senior management (CEO) PAGES 218-245
12.2 Administrative Management and Senior Management conflicts of interests	12.2 Administrative Management and Senior Management conflicts of interests PAGES 247
13. Compensation and benefits
13.1 Amount of compensation and benefits of Corporate Officers	13.1 Amount of compensation and benefits of Corporate Officers PAGES 258-266
13.2 Total amounts set aside or accrued to provide for pension, retirement or other benefits	13.2 Total amounts set aside or accrued to provide for pension, retirement or other benefits PAGES 122
14. Board practices
14.1 Date of expiration of current terms of office	14.1 Date of expiration of current terms of office PAGES 219
14.2 Board members’ and Senior management’s service contracts with the Group providing for benefits upon termination of such contract	14.2 Board members’ and Senior management’s service contracts with the Group providing for benefits upon termination of such contract PAGES 236
14.3 Information concerning the Group Audit Committee and the Compensation Committee	14.3 Information concerning the Group Audit Committee and the Compensation Committee PAGES 241-243
14.4 Statement of compliance with a Corporate Governance regime	14.4 Statement of compliance with a Corporate Governance regime PAGES 245
14.5 Potential material changes on the Corporate Governance	14.5 Potential material changes on the Corporate Governance PAGES 232-233