ADDITIONAL INFORMATION 7General information 7.1 General information 7.1.1 Company name 7.1.7 Other disclosures Klépierre Klépierre’s bylaws are available in full on the Group’s website (www. klepierre.com). 7.1.2 Paris Trade and Companies Register Corporate purpose (Article 2 of the bylaws) SIREN: 780 152 914 Klépierre’s corporate purpose is as follows: SIRET: 780 152 914 00237 NAF/APE: 6820B > to acquire, sell or exchange, whether directly or indirectly, any lands, real-estate rights and buildings, located in France or abroad, as well as all goods and rights that might constitute an addition or 7.1.3 Term of the Company annex to said buildings; Klépierre was registered as a société anonyme à conseil d’administration > through its subsidiaries, to construct buildings on its own account (French corporation governed by a Board of Directors) on October 4, or on behalf of group companies and engage in all operations 1968. Its term was set at 99 years, expiring on October 3, 2067. directly or indirectly related to the construction of these buildings; > to operate and enhance property value by leasing such properties 7.1.4 Legal form or otherwise; Klépierre is a French corporation with an Executive Board and a > to enter into any lease agreement as a tenant, in France or abroad; Supervisory Board. It is governed by the legal provisions applicable > to acquire direct or indirect equity interests in the persons to sociétés anonymes, in particular Articles L. 225-57 to L. 225-93 of indicated in Article 8 and in paragraphs 1, 2 and 3 of Article 206 the French Commercial Code and by its own bylaws. of the French Tax Code and, more generally, to acquire equity interests in any company whose purpose is to operate rental 7.1.5 Registered office properties; > as a subsidiary matter, to acquire or dispose of equity interests in 26, boulevard des Capucines – 75009 Paris (France) any company or enterprise exercising any type of activity in the Tel.: +33 (0)1 40 67 57 40 real-estate sector; > and more generally to engage in all types of civil, commercial, 7.1.6 Tax status financial, investment and real-estate transactions directly related to the aforementioned purpose or in the furtherance thereof, in The Company has opted for the tax status of sociétés d’investissement particular, borrowing and the constitution of any guarantees or immobilier cotées (SIIC, French REIT) under the terms of Article 208-C pledges required in relation thereto. of the French General Tax Code. As such, it is exempt from corporate income tax on: Ownership and transfer of shares > earnings from the rental of buildings, provided that 95% of such (Article 7 of the bylaws) earnings are distributed to shareholders before the end of the Fully paid-up shares are in registered or bearer form, at the fiscal year that follows the year in which they are earned; shareholder’s discretion. > capital gains from the sale of buildings, investments in real estate Shares are registered in an account in accordance with the statutory partnerships (sociétés de personnes) and whose purpose is and regulatory provisions in force. identical to that of an SIIC or in subsidiaries that have opted for Shares may be sold or transferred freely in accordance with applicable the new tax status, provided that 60% of these capital gains are legislation and regulations. distributed to shareholders before the end of the second financial year after that in which the gains were made; Shares resulting from a capital increase can be traded as soon as the > dividends received from subsidiary companies which have opted capital increase has been completed. for SIIC status where these dividends arise as a result of profits and/or capital gains that are exempt from tax under the SIIC arrangements, subject to the provision that they are distributed during the fiscal year following the year in which they were granted. 294 KLÉPIERRE 2017 REGISTRATION DOCUMENT