229228 MONCLER GROUP 2022

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which were attended by the Financial Reporting Officer and the managers of the independent auditors, the Board of Statutory Auditors has no observations to make as to the proper use of the accounting standards or their consistent use in the preparation of the consolidated financial report. On 27 March 2023, the External Auditing Firm also gave the Board of Statutory Auditors a supplementary report as required by Article 11 of EU Regulation No. 537/2014. In an annex to that report, the External Auditing Firm also gave the Board of Statutory Auditors a declaration on independence, as required by Article 6 of EU Regulation No. 537/2014, which did not reveal any situation that could compromise independence. In accordance with the provisions of Article 19, paragraph 1a) of Legislative Decree 39/2010, the Board duly sent the supplementary report to the Board of Directors, without making any observations. In accordance with Article 19, paragraph 1e) of Legislative Decree 39/2010, the Board of Statutory Auditors again in its role as Internal Control and Accounts Auditing Committee verified and monitored the independence of the auditing firm. In conducting these audits, no situations were found that would compromise the independence of the auditing firm, nor were there any causes of incompatibility, within the meaning of the applicable regulations. This has also been confirmed by the declaration given by Deloitte & Touche under Article 6, paragraph 2a) of EU Regulation 537/2014.

6.2 Activities of the Board of Statutory Auditors with reference to non- audit services

With reference to non-audit services, at the request and with the support of the Board, in June 2021 the Company adopted a specific procedure governing the awarding of mandates to auditing firms and their networks, in relation to non-audit services ( Internal Procedure for the awarding of mandates for non-audit services to the auditors of the Group and companies in its network ). During 2022, in accordance with the provisions of Article 19, paragraph 1e) of Legislative Decree 39 2010 and Article 5, paragraph 4 of EU Regulation 537/2014, the Board of Statutory Auditors, in its role as the Internal Control and Accounts Auditing Committee, pre-reviewed the proposals submitted for its attention

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regarding the conferral of non-audit services to the Auditing Firm or to companies in its network. In its assessment, the Board of Statutory Auditors verified that these services were compatible with the prohibitions imposed in Article 5 of EU Regulation 537/2014, and also the absence of potential risks to the auditors independence deriving from the provision of non-audit services, in view of the provisions of Legislative Decree 39/2010 (Articles 10 et seq) in the Issuers Regulation (Article 149-bis et seq) and Auditing Standard No. 100. Where the legal requirements were met, the Board approved the conferral of the services to Deloitte & Touche or to other companies in its network. The fees paid for the non-audit services provided to the Company and its subsidiaries in 2022, by the External Auditing Firm or by other companies in its network, have been itemised, with details of audit services, attestation and other services, in paragraph 8.6 of the Notes to the consolidated accounts, to which please refer. 7. Adoption of the Corporate Governance Code, Composition of the Board of

Directors and Remuneration. Board Self Assessment (point 17 of Consob Communication No. 1025564/01)

Moncler adopted the Corporate Governance Code published by the Corporate Governance Committee in January 2020. The Code became applicable on 1 January 2021. The Board of Statutory Auditors has assessed the way in which Moncler has implemented the Corporate Governance Code, in the terms illustrated in the Report on Corporate Governance and Ownership Structure, and has no observations to make in that regard.

The Board of Statutory Auditors notes that the Board of Directors has assessed the function, size and composition of the Board and of its Committees in accordance with Article 4 of the Code of Corporate Governance. The Board self-assessment

process is described in the Report on Corporate Governance and Ownership Structure, to which please refer.