227226 MONCLER GROUP 2022

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financial report, also taking into account the provisions of EU Regulation 2020/852 (so-called Taxonomy Regulation). The Board of Directors approved the NFR on 28 February 2023; it was prepared in compliance with Legislative Decree 254/2016, in accordance with Article 8 of the Taxonomy Regulation and EU Delegated Regulation 2021/2178, and taking into account the applicable international reporting standards (GRI Universal Standard). The Board also noted that on 27 March 2023, the external auditing firm issued the Report required under Article 3, paragraph 10 of Legislative Decree 254/2016. In that report, Deloitte & Touche attested that on the basis of its work, nothing had come to its attention that would lead it to consider that the NFR had not been drafted, in all its material aspects, in accordance with the requirements of Articles 3 and 4 of Legislative Decree 254/2016 or with the Group reporting standards. The Board of Statutory Auditors observed, in turn, that on the basis of its activities it had not received any indications of any elements of non-conformity of the NFR compared to the regulatory provisions governing its preparation and publication.

6. Legal auditing of the accounts (points 4, 7, 8 and 16 of Consob Communication No. 1025564/01)

6.1 Activities of the Board of Statutory Auditors in the 2022 financial year The mandate for the legal audit of the Company s financial statements and of the Group s consolidated financial report was granted to the external auditing firm Deloitte & Touche on 21 April 2021, for the nine-year period 2022-2030; during 2022 the same auditing firm also checked that the company accounts had been duly kept, and that the management events had been correctly reported in the accounting records. In accordance with Article 19 of Legislative Decree 39/2010, the Board of Statutory Auditors in its capacity as the Internal Control and Accounts Auditing Committee performed the required oversight of the work of the External Auditing Firm, within the limits required by the applicable regulations. During the year, the Board held meetings with the managers of the external auditing firm as required by Article 150, paragraph 3 of the TUF. In the context of

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its supervisory role (Article 19 of Legislative Decree 39/2010) the Board of statutory auditors acquired information from Deloitte & Touche with reference to the planning and execution of the audit activity. During the meetings, appropriate exchanges of data and information relevant to the performance of their respective duties were carried out, and no issue which requires a mention in this report was raised. On 27 March 2023 the auditing firm issued reports pursuant to Articles 14 and 16 of Legislative Decree 39/2010, for the separate financial statements and for the consolidated financial report to 31 December 2022. In particular, the external auditing firm, in its reports:

 gave an opinion which indicates that the Separate and the Consolidated Financial Statements of Moncler provide a true and accurate representation of the financial and equity situation of Moncler and of the Group to 31 December 2022, and of the profit and loss result and the cash flow for the year ending on the same date, in accordance with the International Financial Reporting Standards adopted by the European Union and with the provisions issued in implementation of Article 9 of Legislative Decree 38/05;

 issued a declaration of consistency, which shows that the Board of Directors Report accompanying the Separate and the Consolidated Financial Statements as of 31 December 2022 and some of the specific information in the Report on Corporate Governance and Ownership indicated in Article 123-bis, paragraph 4 of the TUF, for which the Company s directors are responsible, was prepared in accordance with the provisions of law;

 issued an opinion on the conformity of the separate and consolidated financial statements with the provisions of EU Regulation 2019/815 ( ESEF Regulation ), stating the following: We are aware that certain information contained in the notes to the consolidated financial statements, when extracted from XHTML format into an XBRL file, may not be reproduced identically to the corresponding information presented in the consolidated financial statements in XHTML format due to certain technical limitations.

 declared that they had nothing to report, in terms of any significant errors in the Board of Directors Report, on the basis of their knowledge and understanding of the business and its context acquired during the course of the audit activity;

 verified the directors approval of the Non-Financial Report. After attending the meetings of the Control, Risks and Sustainability Committee,