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4.4 Legal risk - Scor

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Other information audited by the legal controllers<br />

The Registration Document as a whole is the subject of a review completion letter sent by the statutory auditors to<br />

SCOR.The Report by the Chairman of the Board of Directors on the conditions for the preparation and organization of the<br />

work of the Board of Directors and on internal control procedures, pursuant to Article L. 225-37 of the French Commercial<br />

Code, featured in Appendix B, has been the subject of a report by the SCOR statutory auditors, which is also included in<br />

Appendix B.<br />

The third-party agreements executed in 2012 or continued during 2012, as defined by Articles L. 225-38 and following of the<br />

French Commercial Code have been the subject of a specific report by the statutory auditors in Section 19.3.<br />

The SCOR SE’s corporate accounts for the financial periods ending 31 December 2012, 2011 and 2010, included<br />

respectively in Appendix A of this Registration Document, in appendix A of the Registration Document filed with the Autorité<br />

des marches financiers on 8 March 2012 under the number D.12-0140 and in appendix A of the Registration Document filed<br />

with the Autorité des marchés financiers on 8 March 2011 under the number D.11-0103 with the Autorité des marches<br />

financiers, have been the subject of reports by the statutory auditors, featured respectively in Appendix A of this Registration<br />

Document, in appendix A of the Registration Document filed with the Autorité des marches financiers on 8 March 2012<br />

under the number D.12-0140 and in appendix A of the registration document filed with the Autorité des marchés financiers<br />

on 8 March 2011 under the number D.11-0103 with the Autorité des marches financiers.<br />

The paragraphs 3, 4 and 5 of the management report published in appendix D of this reference document relate to the<br />

social and environmental impacts of SCOR's activities and the Group's social commitments. The information published in<br />

these paragraphs has been reviewed by one of the statuory auditors whose report is presented in appendix D.<br />

20.3 Sources of financial information not extracted<br />

from the audited financial statements of the issuer<br />

and indication of such absence of audit<br />

Not applicable.<br />

20.4 Date of most recently audited financial<br />

information<br />

31 December 2012.<br />

20.5 Interim and other financial information<br />

Not applicable.<br />

20.6 Dividend distribution policy<br />

The resolution to be presented to the Annual General Meeting to approve, during the first half of 2013, the accounts for the<br />

financial year 2012, sets out the distribution of a dividend of EUR 1.20 per share for the financial year 2012.<br />

The statute of limitations for dividends is 5 years. Dividends whose payment has not been requested shall be allocated to<br />

the administration de domains. See also Section 20.1.6 – Notes to the consolidated financial statements, Note 23 –<br />

Earnings per share.<br />

20.7 Litigation and arbitration procedures<br />

Please see Section 20.1.6 – Notes to the consolidated financial statements, Note 27 – Litigation.<br />

20.8 Material change in financial or commercial<br />

situation<br />

No material change has occurred in the Group’s financial or commercial situation since the end of the financial year 2011.<br />

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