193 SEPARATE FINANCIAL STATEMENTS192 SEPARATE FINANCIAL STATEMENTS MONCLER GROUP 2022

8.5 FINANCIAL INSTRUMENTS

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

(Euro/000) 31/12/2022 Current Non-current Fair value Level Financial assets measured at fair value Interest rate swap used for hedging - - - 2 Forward exchange contracts used for hedging - - - Sub-total - - - Financial assets not measured at fair value Trade and other receivables (*) 113,599 148 Cash and cash equivalents (*) 12,966 - Financial receivables (*) 160 Sub-total 126,725 148 - Total 126,725 148 -

(Euro/000) 31/12/2021 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 (*) 85,097 126 Cash and cash equivalents (*) 901 - Financial receivables (*) 1,075 Sub-total 87,073 126 - Total 87,073 126 -

(Euro/000) 31/12/2022 Current Non-current Fair value Level Financial liabilities measured at fair value Interest rate swap used for hedging - - - 2 Forward exchange contracts used for hedging - - - 2 Other financial liabilities - - - 3 Sub-total - - - Financial liabilities not measured at fair value Trade and other payables (*) (56,270) - Financial payables (*) (444,115) (50,000) Bank overdrafts (*) - - Short-term bank loans (*) - - Bank loans (*) - - IFRS 16 financial loans (*) (1,146) (4,986) Sub-total (501,531) (54,986) - Total (501,531) (54,986) -

(Euro/000) 31/12/2021 Current Non-current Fair value Level Financial liabilities measured at fair value Interest rate swap used for hedging - - - 2 Forward exchange contracts used for hedging - - - 2 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) -

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

8.6 FEES PAID TO INDEPENDENT AUDITORS

Fees paid to independent auditors are summarised below:

AUDIT AND ATTESTATION SERVICES

(Euro) Entity that has provided Fees 2022 the service Audit Deloitte & Touche S.p.A. 240,800 Network Deloitte & Touche S.p.A. 0 Attestation services Deloitte & Touche S.p.A. 55,000 Network Deloitte & Touche S.p.A. 0 Other services Deloitte & Touche S.p.A. 0 Network Deloitte & Touche S.p.A. 0 Total 295,800

8.7 DISCLOSURE PURSUANT TO ITALIAN LAW N. 124/2017

Pursuant to the requirements of Law no. 124/2017, in 2022 the company Moncler S.p.A. benefited from EUR 13 thousand in Art Bo- nus contribution.

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.

No significant events occurred after the reporting date. 9 SIGNIFICANT EVENTS AFTER THE REPORTING DATE