Regulations already in place for this:

Ÿ “The remuneration policy shall contribute to the company’s business strategy and long-term interests and sustainability and shall explain how it does so” (European Directive Article 9a, of the May 17, 2017).

Ÿ “Companies are permitted to present non-GAAP performance measures on a per-share basis, such as adjusted EPS (Adjusted earnings per share), but they are prohibited from presenting non-GAAP measures of liquidity or cash flow, such as free cash flow, on a “per-share basis” (SEC non-GAAP Financial Measures of April 4, 2018)”.

1

Current average workforce

(a)

184,580

2

Current average net income (group share) (b)

(b)

$3,864,499,200

3

Current contribution per employee to average net income (Group share)

(b)/(a)

$20,937

4

Estimated Absolute VaR (EL + UL) = Gross loss = loss before recoveries (BCBS, Dec. 2017)

$3,807,817,626

5

Potentially Recoverable Losses (PRL) or recovery = Absolute VaR - Risk Appetite Threshold (Net loss) calibrated at 0.02% for 99.98% PRL

$3,636,465,833

3-year plan to recover historical absolute VaR losses (UL + EL) of the last five years based on the risk appetite threshold

N: 30%

N + 1: 60%

N + 2: 100

6

$5910

$11,821

$19,701

7

Economic Capital or Net Cash Surplus of its loss control system on a 3-year plan for 67% of PRL

$2,436,432,108

8

Variable salaries or Incentivized Pay (Earnings bonus for employees mobilized by the cross-cutting dynamics of the organization on a 3-year plan for 33% of PRLs)

$1,200,033,725

9

SOX ratio of the capital structure (Economic Capital/Variable Salary or Incentivized Pay) securing investments and the predictability of variable salaries over a 3-year plan

2.03

10

Fixed salary future financial performance measurement data for salary negotiations in year N or 1st year of the plan [Average of the last five years in millions in accordance with the logical historical basis of the new standardized approach to operational risk (BCBC, Dec. 2017)].

$61,200,806,200