SEPARATE FINANCIAL STATEMENTS204 205SEPARATE FINANCIAL STATEMENTS MONCLER GROUP

2021

8.4 ATYPICAL AND/OR UNUSUAL TRANSACTIONS

It should be noted that during 2021 the Company did not enter in- to any atypical and/or unusual transactions.

8.5 FINANCIAL INSTRUMENTS

The following table shows the carrying amount and fair values of financial assets and financialliabilities, including their levels in the fair value hierarchy for financial instruments measured at fair value. It does not include fair value information for financial as- sets and financial liabilities not measured at fair value if the carry- ing amount is a reasonable approximation of fair value.

(Euro/000) 31 December 2021 Current Non-current Fair value Level Financial assets measured at fair value Interest rate swap used for hedging - - - Forward exchange contracts - - - 2 used for hedging Sub-total - - - Financial assets not measured at fair value Trade and other receivables (*) 85,097 126 Cash and cash equivalents (*) 901 - Financial receivables (*) 1,075 Sub-total 87,073 126 - Total 87,073 126 -

(Euro/000) 31 December 2020 Current Non-current Fair value Level Financial assets measured at fair value Interest rate swap used for hedging - - - Forward exchange contracts - - - used for hedging Sub-total - - - Financial assets not measured at fair value Trade and other receivables (*) 136,078 1,142 Cash and cash equivalents (*) 62,293 - Financial receivables (*) 54,439 Sub-total 252,810 1,142 - Total 252,810 1,142 -

(Euro/000) 31 December 2021 Current Non-current Fair value Level Financial liabilities measured at fair value Interest rate swap used for hedging - - - 2 Forward exchange contracts - - - 2 used for hedging Other financial liabilities - - - 3 Sub-total - - - Financial liabilities not measured at fair value Trade and other payables (*) (35,103) - Financial payables (*) (38,610) (327,000) Bank overdrafts (*) - - Short-term bank loans (*) - - Bank loans (*) - - IFRS 16 financial loans (*) (1,078) (5,686) Sub-total (74,791) (332,686) - Total (74,791) (332,686) -

(Euro/000) 31 December 2020 Current Non-current Fair value Level Financial liabilities measured at fair value Interest rate swap used for hedging - - - 2 Forward exchange contracts - - - 2 used for hedging Other financial liabilities - - - 3 Sub-total - - - Financial liabilities not measured at fair value Trade and other payables (*) (19,167) - Financial payables (*) - - Bank overdrafts (*) - - Short-term bank loans (*) - - Bank loans (*) - - IFRS 16 financial loans (*) (323) (994) Sub-total (19,490) (994) - Total (19,490) (994) -

8.6 FEES PAID TO INDEPENDENT AUDITORS

Fees paid to independent auditors are summarised below:

AUDIT AND ATTESTATION SERVICES

(Euro) Entity that has provided the service Fees 2021 Audit KPMG S.p.A. 270,104 Network KPMG S.p.A. 0 Attestation services KPMG S.p.A. 57,749 Network KPMG S.p.A. 2,000 Other services KPMG S.p.A. 221,124 Network KPMG S.p.A. 398,900 Total 949,877

8.7 DISCLOSURE PURSUANT TO ITALIAN LAW N. 124/2017

Pursuant to the requirements of Law no. 124/2017, in 2021 the company Moncler S.p.A. benefited from EUR 512 thousand in tax credit relating to research and development for the year 2021, from EUR 13 thousand in Art Bonus contribution and EUR 33 thousand in advertising bonus.

For the purposes of the above requirements and with regard to any other grants received falling among the cases provided for, reference is also made to the specific Italian national register, which can be consulted by the public.

9. SIGNIFICANT EVENTS AFTER THE REPORTING DATE

SUSTAINALYTICS In January 2022, Moncler obtained the Industry Top-Rated Badge as well as for the Regional Top-Rated Badge from Sustainalytics, a leading research and ESG and Corporate Governance rating com- pany that supports investors in the development and implemen- tation of responsible investment strategies.

SHARES BUY-BACK PROGRAM On 3 March 2022, Moncler S.p.A. announced the launch, start- ing from 4 March 2022, of a buy-back program up to 1,000,000 of its ordinary shares (equal to the 0.4% of its share capital), for a maximum countervalue of EUR 56 million, without a par value, in execution of the shareholders meeting resolution dated 22 April 2021, pursuant to Arts. 2357 and 2357-ter of the Italian Civil Code.

The buy-back program s purpose is to meet obligations arising from stock-based incentives schemes or other allocations of shares to employees, members of the Board of Directors and consultants of Moncler and of its subsidiaries, within the param- eters prescribed by the Market Abuse Regulation (EU) 596/2014, the Commission Delegated Regulation (EUR) 2016/1052 and Consob regulation no. 11971/1999 and in compliance with all pa- rameters (including prices and daily volumes), terms and condi- tions resolved upon by Moncler Shareholders Meeting held on 22 April 2021 and publicly available.

(*) Such items refer to short-term financial assets and financial liabili- ties whose carrying value is a reasonable approximation of fair va- lue, which was therefore not disclosed.