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                                                                    EXHIBIT 10.2

                      CONSENT OF ELVINGER, HOSS & PRUSSEN

    We hereby consent to being named and to the summarization of advice
attributed to us in this Form 20-F/A of Stolt Offshore S.A. for the fiscal year
ended November 30, 2001.

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<S>                                                    <C>  <C>
                                                       Elvinger, Hoss & Prussen

                                                       By:  /s/ JEAN HOSS
                                                            -----------------------------------------
                                                            Name: Jean Hoss
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Luxembourg,
July 15, 2002<Page>

                                                                    EXHIBIT 10.3

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

    As independent public accountants, we hereby consent to the inclusion in
this Form 20-F/A of our Report dated April 2, 2002 with respect to the financial
statements of Mar Profundo Girassol for the year ended December 31, 2001, and to
the incorporation of such Report into the company's previously filed
Registration Statements on Form S-8, File Nos. 33-85168, 333-09292 and
333-74321.

BARBIER FRINAULT & ASSOCIES
Member of Andersen Worldwide Organization

Neuilly-sur-Seine, France
July 15, 2002

/s/ FRANCIS SCHEIDECKER<Page>

                                                                 Exhibit 10.04

                                   THE ENODIS
                      EXECUTIVE PERFORMANCE INCENTIVE PLAN
                           FOR ENODIS PLC PARTICIPANTS

                                FISCAL YEAR 2002

I.  PLAN OBJECTIVE

The Enodis Performance Incentive Plan is intended to provide Enodis Executives
with meaningful incentives to improve business performance that will result in
increased shareholder value.

II.  GENERAL PROVISIONS

     1.   This Plan for annual bonus is an incentive compensation plan, to be
          paid from profits to which selected personnel have contributed by
          their services during the fiscal year, is declared effective for the
          bonus year ending September 30, 2002 to continue in effect from year
          to year unless amended or discontinued as provided for in this
          document.

     2.   The Remuneration Committee of the Board of Directors may, at any time,
          amend, revise or discontinue the Performance Incentive Plan relating
          to subsequent bonus years.

     3.   The bonus for the preceding bonus year will be paid in cash to each
          participant, or in case of death, to his heirs or personal
          representatives, each year following the publication of the audited
          accounts of Enodis PLC, usually in late November. Payments will be
          made as soon as practicable. However, the Company reserves the right
          to delay payment to a later date on a uniform basis based on the needs
          of the business.

     4.   The target EBITA for the Group must include the recording of a
          provision for bonus payable.

III.  PARTICIPANTS IN THE PLAN

     1.   Participants will include key regular, full time employees, as
          recommended by the Executive Committee, and submitted each year

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          for approval, revision or disapproval by the Remuneration Committee.

     2.   A participant who is separated from employment, for any reason, except
          death, disability, or retirement, prior to the time bonuses are paid
          will not be eligible for a bonus for that year.

IV.  COMPONENTS AND COMPUTATION OF BONUS

     1.   Bonuses earned depend on achieving full year Earnings Before Interest,
          Taxes and Amortization - EBITA (before exceptionals), cash (before
          exceptionals) and personal objectives. The breakdown among the three
          is EBITA results impact 50% of the bonus, personal objectives 30% and
          cash 20% of the bonus.

     2.   Participants have a bonus opportunity based on a percentage of the
          participant's base salary paid during the fiscal year. These
          percentages are established based on job level. Each participant will
          receive his/her percentage opportunity in a separate document.

     3.   The Plan provides for three levels of bonus achievement: MINIMUM
          achievement but below target objectives, which pays 50% of Target
          bonus for 90% achievement of Target objectives; TARGET achievement,
          which pays the Target bonus for 100% achievement of Target objectives;
          and MAXIMUM achievement to target objectives, which pays 167% of the
          Target bonus for 110% achievement to Target objectives.

     4.   The Plan is structured so that the EBITA and cash measures are based
          100% on Enodis plc results.

     5.   The bonus percentage for attainment of objectives between MINIMUM and
          TARGET and between TARGET and MAXIMUM levels will be calculated on a
          pro rata basis.

     OCTOBER 2001<Page>

                              [ENODIS LETTERHEAD]

Andrew Allner,
9 The Crescent,
Barnes,
London, SW13 0NN.                                               14 February 2002

Dear Andrew,

SHARE OPTIONS

I am writing to summarise the share options which will be granted to you
shortly. All share options will be granted under the Enodis 2001 Executive Share
Option Scheme (the "Scheme"). In addition, certain cash rights linked to the
share options are also listed below.

1.   As promised in the letter from Peter Brooks to you dated 5 April 2001, the
     Company will grant you options over 270,718 shares in the Company as soon
     as it is able to do so. This is expected to be with the period of 3 weeks
     following the January 2002 AGM (subject to close period dealing rules). The
     exercise price under these options will be 181p per share (given the
     current share price, the cash rights mentioned in Peter's letter will not
     now take effect). The performance condition attaching to these options will
     be the original performance conditions approved by shareholders at the 2001
     AGM held on 17 January 2001. Under this performance condition, 50% of the
     options will be subject to a total share return ("TSR") performance
     condition under which the TSR of the Company is compared to other companies
     in the FTSE Mid-250 Index. The remaining 50% of the options will be subject
     to a different TSR performance condition whereby the Company's TSA
     performance is compared with a comparative group of selected companies. In
     both cases, a sliding-scale applies (17.5% out of each 50% vesting for
     above median performance, rising to full vesting of each 50% for upper
     quartile performance). The base TSR for these options will be calculated by
     reference to the average share price over the last six months of 1999/2000
     Financial Year. In addition, each 50% will be subject to a second
     performance target requiring the growth in EPS of the Company to outstrip
     RPI growth over the length of the performance period.

     In addition, if prior to the date of grant, there is a change of control of
     the Company, a gross cash payment (subject to usual statutory deductions)
     will be made to you of an amount that would have been paid to you had you
     been granted options over 270,718 shares at an exercise price 181p per
     share and had you been able to exercise those options in accordance with
     the Rules of the Scheme (at an exercise price of 181p per share) and had
     then sold the shares at

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     the price per share paid by the acquirer. Payment of this sum will be made
     within 10 days of the acquirer's offer to buy the entire issued share
     capital of the Company being declared wholly unconditional.

2.   You will be granted further options over (in aggregate) 1.2million shares
     in the Company. Again, the intention is that these options will also be
     granted to you during the period of 3 weeks following the January 2002 AGM
     (subject to close period dealing rules). Although these options will be
     granted at the same time, they are divided into two parts, as follows:-

     (i)  The first options are those referred to in my letter to you of 21
          December 2001. Those options will relate to 380,435 shares in the
          Company. In addition, as mentioned in my letter, the Company will also
          grant you a cash right related to these options as follows:-

          (a)  Upon exercise of these options in accordance with the rules of
               the Scheme, if the exercise price is greater than 92p, the
               Company will make a payment to you to reflect the difference
               between the exercise price and 92p multiplied by 380,435. The
               payment made to you will be subject to the usual statutory
               deductions. If the market price of a share at the date of grant
               is lower than 92p, the exercise price will be 92p.

          (b)  In addition, if, prior to the date of grant, there is a change of
               control of the Company, a gross cash payment (subject to the
               usual statutory deductions) will be made to you of an amount that
               would have been paid to you had you been granted options over
               380,435 shares at an exercise price of 92p per share and had you
               been able to exercise those options in accordance with the Rules
               of the Scheme (at an exercise price of 92p per share) and had
               then sold the shares at the price per share paid by the acquirer.
               Payment of this sum will be made within 10 days of the acquirer's
               offer to buy the entire issued share capital of the Company being
               declared wholly unconditional.

     (ii) The second options will relate to 819,565 shares in the Company (i.e.
          the balance of the 1.2 million shares). No cash rights are attached to
          these options.

3.   For both of the options set out in paragraph 2 above, the exercise price
     will be set in accordance with Rule 3.2 of the Scheme and will therefore be
     the middle-market quotation of shares on the dealing day immediately
     preceding the grant date. Please also note the following provisions that
     will apply in relation to these two option grants set out in paragraph 2
     above:-

     (i)  In both cases, the performance condition will be based on TSR and will
          be a sliding scale condition measuring the TSR of the Company against
          the FTSE Mid-250 Index only. Under the sliding scale, 35% of the
          shares in each grant will vest if the TSR of the Company beats the

                                      -2-
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          median with vesting in full for upper quartile TSR performance by the
          Company.

     (ii)  In addition, options can only be exercised if the Remuneration
           Committee is satisfied that there has been a sustained improvement in
           the Company's underlying financial performance over any relevant
           performance period.

     (iii) In the case of the options referred to in 2(i) above, the base TSR
           figure for the purposes of the performance condition will be
           calculated by reference to the average share price over the 3 months
           prior to 5 December 2001. In the case of the options in 2(ii) above,
           the base TSR figure will be calculated by reference to the average
           share price over the 3 months immediately prior to the grant date.

4.   In the case of the termination of your employment with the Group without
     "cause", then, as mentioned in clause 1(d) of your service agreement, the
     maximum discretion permitted by the Rules of the Scheme will be exercised
     by the Board to allow you to exercise any of the above options following
     termination of employment.

5.   As a condition of exercise of any of the above options, you will be
     required to retain 50% (on an after tax basis) of the shares acquired by
     you on exercise until your total holding of shares equates to 1 times your
     annual salary (valuing the shares as at each date of exercise).

6.   The precise terms applicable to each of the above options, and in
     particular the applicable performance conditions, will be provided to you
     with the relevant grant documentation.

7.   The Company will grant you options over shares having a value of 1 x base
     salary in each future Financial Year (starting with the Financial Year
     ending 30 September 2003) pursuant to the rules of the Scheme. For the
     avoidance of doubt, the first such grant will be made in November 2002. The
     performance condition applicable to these options will again be based on
     TSR and will require the TSR of the Company to beat median TSR performance
     of the companies in the FTSE Mid-250 Index. For these purposes, the base
     TSR figure will be calculated over the period of 3 months preceding the
     grant date.

8.   For the avoidance of doubt, all performance and other conditions mentioned
     above are subject to Rules 5 and 6 of the Scheme.

Kind regards

Yours sincerely

/s/ Peter Brooks

PETER BROOKS
Chairman

                                      -3-
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                              [ENODIS LETTERHEAD]

Andrew Allner,
9 The Crescent,
Barnes,
London, SW13 0NN.                                               14 February 2002

Dear Andrew,

This is to confirm your participation in the Enodis Performance Incentive Plan
("PIP") for the fiscal year 2002. Attached is a copy of the PIP document which
will apply, save to the extent varied by or inconsistent with the terms of this
letter in which event the provisions of this letter will prevail.

For the fiscal year 2001/2002 your individual bonus opportunity is 50% of base
salary (40% of base salary is guaranteed for fiscal year 2001/2002) for
achievement against the average of the performance of EBITA (before exceptional
items and at budget exchange rates) (as to 50%) and debt reduction (before
disposals and before exceptional items and at budget exchange rates) (as to 50%)
against the targets to be set in the 2002 re-plan ("Target"), 70% of base salary
for 110% achievement of your Target objectives ("Maximum") (60% thereafter in
subsequent fiscal years) and 30% of base salary for achievement of 90% of your
Target objectives ("Minimum") (subject to the guaranteed bonus of 40% of base
salary for fiscal year 2001/2002).

The bonus percentage for attainment of objectives between the Minimum and Target
and between the Target and Maximum level of bonus will be calculated on a
straight line basis.

Yours sincerely,

/s/ Peter Brooks

PETER BROOKS
Chairman

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