189 SEPARATE FINANCIAL STATEMENTS188 SEPARATE FINANCIAL STATEMENTS MONCLER GROUP 2022

8.1 RELATED-PARTY TRANSACTIONS

Set out below are the transactions with related parties deemed rel- evant for the purposes of the Related-party procedure adopted by the Group.

The Related-party procedure is available on the Company s website (www.monclergroup.com, under Governance/Corporate documents ).

Transactions with subsidiaries are of a commercial nature and are conducted at market conditions similar to those conducted with third parties and are detailed as follows:

INTERCOMPANY BALANCES

(Euro/000) 31/12/2022 Receivables Payables Net value Industries S.p.A. 115,927 (463,704) (347,777) Sportswear Company S.p.A. 22,645 (61,278) (38,633) Stone Island Retail S.r.l. 737 0 737 Stone Island Distribution S.r.l. 488 0 488 Other Group companies 53 (328) (275) Total 139,850 (525,310) (385,460)

INTERCOMPANY TRANSACTIONS

(Euro/000) 2022 Revenues Expenses/Other Net value revenues net Industries S.p.A. 350,291 (6,828) 343,463 Sportswear Company S.p.A. 64,181 (4,832) 59,349 Other Group companies 0 (371) (371) Total 414,472 (12,031) 402,441

Moncler S.p.A. granted to the subsidiary Industries S.p.A. a license to use the Moncler brand and to the subsidiary Sportswear Com- pany S.p.A. a license to use the Stone Island brand. Based on the license agreements, the Company is remunerated through pay- ments of royalties.

The total amount of royalties for fiscal year 2022 amounted to EUR 414.5 million (EUR 287.1 million in 2021).

Please note that Moncler S.p.A. is part of the Group s fiscal and VAT consolidation and is responsible with Industries S.p.A. and Sportswear Company S.p.A. for taxes payable and the related in- terests.

Compensation paid to the members of the Board of Direc- tors in 2022 are EUR 7,380 thousand (EUR 6,837 thousand in 2021).

Compensation paid to the members of the Board of Auditors in 2022 are EUR 142 thousand (EUR 142 in 2021).

In 2022 the costs relating to Performance Shares (described in note 8.2) referring to members of the Board of Directors amount to EUR 5,083 thousand (EUR 2,296 thousand in 2021).

There are no other related-party transactions.

8 OTHER INFORMATION The following tables summarise the afore-mentioned related-party transactions that took place during 2022 and the prior year:

(Euro/000) Type of relationship Note 31/12/2022 % 31/12/2022 % Industries S.p.A. Trade c 350,291 83.7% 299,144 99.0% transactions Industries S.p.A. Trade b (3,261) 2.3% (2,891) 2.5% transactions Industries S.p.A. Interest d 5 100.0% 33 100.0% income Industries S.p.A. Interest a (3,572) 81.3% (831) 49.3% expense Other Group companies Trade b (371) 0.3% 115 (0.1)% transactions Directors and board Labour b (7,522) 5.3% (6,979) 6.1% of statutory auditors services Directors Labour b (5,083) 3.6% (2,296) 2.0% services Total 389,836 286,295

a % calculated based on total financial costs b % calculated on operating costs c % calculated on revenues d % calculated based on total financial income

(Euro/000) Type of relationship Note 31/12/2022 % 31/12/2022 % Industries S.p.A. Trade payables b (4,323) 8.9% (2,318) 7.2% Industries S.p.A. Financial debt a (445,345) 0.0% (365,610) 0.0% Industries S.p.A. Financial receivables f 0 0.0% 0 0.0% Industries S.p.A. Debt from fiscal d (14,036) 34.4% (11,649) 49.2% consolidation Industries S.p.A. Credit from fiscal e 0 0.0% 0 0.0% consolidation Industries S.p.A. Trade receivables c 91,922 80.9% 83,816 98.5% Industries S.p.A. Credit from fiscal e 24,005 80.4% 4,111 74.8% consolidation Industries S.p.A. Debt from fiscal d 0 0.0% 0 0.0% consolidation Sportswear Company S.p.A. Financial receivables f 0 0.0% 1,075 0.0% Other Group companies Trade receivables c 0 0.0% 62 0.1% Other Group companies Trade payables b 0 0.0% (91) 0.3% Directors and board Other current d (3,752) 9.2% (3,631) 15.3% of statutory auditors liabilities Total (351,529) (294,235)

a effect in % based on total financial debt b effect in % based on trade payables c effect in % based on trade receivables d effect in % based on other current liabilities e effect in % based on other current assets f effect in % based on total financial receivables

The following tables summarise the weight of related-party trans- actions on the financial statements as at and for the years ended 31 December 2022 and 2021:

31/12/2022

(Euro/000) Revenues Operating Financial Financial Trade Other Trade Other Total Total expenses expenses income receivabes current payables payables financial financial assets current debt receivables Total related 414,472 (21,069) (3,572) 5 91,922 24,005 (4,323) (17,788) (445,345) 0 parties Total financial 418,707 (141,225) (4,396) 5 113,599 29,850 (48,413) (40,765) (500,246) 160 statement Weight % 99.0% 14.9% 81.3% 100.0% 80.9% 80.4% 8.9% 43.6% 89.0% 0.0%

31/12/2021

(Euro/000) Revenues Operating Financial Financial Trade Other Trade Other Total Total expenses expenses income receivabes current payables payables financial financial assets current debt receivables Total related 299,144 (11,866) (831) 33 83,878 4,111 (2,409) (15,280) (365,610) 1,075 parties Total financial 302,093 (113,596) (1,684) 33 85,097 5,498 (32,393) (23,658) (372,373) 1,075 statement Weight % 99.0% 10.4% 49.3% 100.0% 98.6% 74.8% 7.4% 64.6% 0% 100.0%