223222 MONCLER GROUP 2022

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3. Related-party and intragroup transactions. Atypical and/or unusual

operations (points 2 and 3 of Consob Communication No. 1025564/01)

As required by Consob Regulation 17221/2010 as amended and by Article 2391- bis of the Italian Civil Code, the Company has a Related Parties Procedure , which was last updated on 14 June 2021 to take into account the changes made to Consob Regulation 17221/2010 by Consob Deliberation No. 21624 of 10 December 2020 (effective from 1 July 2021).

The Board of Statutory Auditors considers that the procedure meets the requirements of Consob Regulation 17221/2010 in its current form: during the year the Board oversaw the Company s compliance with these procedures. The Annual Report, which includes the Directors Report, the Consolidated Financial Statements and the 2022 Separate Financial Statements of Moncler, contains information about the income-related and equity effects of related-party transactions and also describes the main relationships. In 2022, no operations classified as major under the Related Parties Procedure were brought to the attention of the Related Parties Committee. No related-party transactions were executed on an urgent basis. The Board judged as adequate the information given by the Board of Directors in the 2022 Annual Report of the Company in relation to intragroup and related party transactions. As far as we are aware, during the financial year 2022 no atypical and/or unusual operations were carried out. 4. Organisational structure of the Company and Group (points 12 and 15 of

Consob Communication No. 1025564/01)

The organisational structure of the Company and of the Group, and the related developments have been described in detail in the Report on Corporate Governance and Ownership.

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The Company s organisational structure includes the duties and responsibilities of the Company s functions, the hierarchical and functional relations between them, and the coordination arrangements. The Board of Statutory Auditors oversaw the overall adequacy of the organisational structure of the Company and of the Group and also monitored the process for the setting and granting of authorities. The Board of Statutory Auditors met the Supervisory Body, which was set up pursuant to Legislative Decree 231/2001 and whose task is to oversee the functioning and observance of the 231 Model adopted in accordance with Legislative Decree 39/2010 and of the Code of Ethics. It also obtained information about the organisational and procedural activities carried out pursuant to Legislative Decree 231/2001. The Supervisory Body did not report any critical issues following its activity. In particular, the SB pointed out that no whistleblowing reports have been received. On 27 March 2023, the Board of Statutory Auditors obtained the report provided by the Board of the subsidiary Industries S.p.A.. On 27 March 2023, it obtained the report prepared by the Board of the subsidiary Sportswear Company S.p.A., which did not reveal any issue that would require a mention in this report. The Board of Statutory Auditors also met with the representatives of the supervisory bodies of the subsidiaries Industries S.p.A. and Sportswear Company S.p.A., as required by Article 151 of the TUF. 5. Internal control and risk management system (ICRMS); monitoring of the

financial and non-financial reporting process (points 13 and 14 of Consob Communication No. 1025564/01)

5.1 Internal control and risk management system (ICRMS) The Report on Corporate Governance and Ownership Structure describes the main characteristics of the system for internal control and risk management. The ICRMS is the set of rules, procedures and organisational structures, which operates in order to allow the effective functioning of the Company and of the Group and in order to identify, manage and monitor the main risks to which they are exposed. The ICRMS is an integrated system that involves the whole of the organisational structure; the bodies of the Company and its departments, including