249 APPENDIX248 APPENDIX MONCLER GROUP 2022
CAPEX: For the capital expenditures (CapEx) indicator calculation, at the denominator was considered the increases in tangible fixed assets and intangible assets during the year, before depreciation and any revaluations, including those arising from restatements and reduc- tions in value, for the year in question, and excluding changes in fair value. In particular, the denominator includes acquisitions of tangi- ble fixed assets (IAS 16), intangible assets (IAS 38) and assets for rights of use (IFRS 16).
With regards to the numerator, increases in fixed assets linked to the purchase of output from economic activities aligned with the Taxonomy and/or relating to the measures implemented to allow a reduction in CO2 emissions in the atmosphere were consid- ered eligible, mainly investments in construction works associated with the opening of new stores and the expansion and renovation of corporate sites and existing stores and, in particular, for the energy efficiency and reduced energy consumption by these properties, thus attributable to economic activity classified as 7.2 Renovation of existing buildings in Regulation (EU) 2020/852.
CALCULATION METHODOLOGY AND RESULTS OF THE INDICATORS PROVIDED FOR IN THE TAXONOMY REGULATION
TURNOVER: Based on the interpretation of the currently requirements applica- ble, the Group assessed that its main commercial activities are not included among those currently identified by the regulations of ref- erence for the two environmental objectives mentioned above, and consequently are not considered as eligible on the date of prepara- tion of this Document.
For the calculation of the turnover indicator the consolidated net turnover was taken as denominator. With regard to the numerator, in view of the above-mentioned considerations and of the interpre- tation of the Taxonomy Regulation, at the date of publication of this Document, no part of the turnover obtained from the sale of products or services associated with economic activities considered eligible, and aligned, in relation to the objectives of Climate change mitiga- tion and Climate change adaptation has been identified.
Document Classification: KPMG Confidential
Template: Proportion of CapEx from products or services associated with Taxonomy-aligned economic activities disclosure covering year 2022
Economic activities (1)
Code(s) (2)
Absolute CapEx (3)
Proportion of CapEx (4)
Clim ate change m
itigation (5)
Clim ate change adaptation (6)
W ater and m
arine resources (7)
Circular econom y (8)
Pollution (9)
Biodiversity and ecosystem s (10)
Clim ate change m
itigation (11)
Clim ate change adaptation (12)
W ater and m
arine resources (13)
Circular econom y (14)
Pollution (15)
Biodiversity and ecosystem s (16)
M inim
um safeguards (17)
Taxonomy-aligned proportion of CapEx, year
2022 (18)
Category (enabling activity or) (20)
Category (transitional activity) (21)
mln % % % % % % % Y/N Y/N Y/N Y/N Y/N Y/N Y/N Percent E T
A. TAXONOMY-ELIGIBLE ACTIVITIES
A.1 Environmentally sustainable activities (Taxonomy-aligned)
Renovation of existing buildings 7.2 33.70 7.8% 7.8% 0.0% S S S S S 7.8% T
CapEx of environmentally sustainable activities (Taxonomy- aligned) (A.1)
33.70 7.8% 7.8% 0.0% 7.8%
A.2 Taxonomy-Eligible but not envirnmentally sustainable activities (not Taxonomy-aligned activities)
CapEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)
- 0.0%
Total (A.1 + A.2) 33.70 7.8%
B. TAXONOMY-NON-ELIGIBLE ACTIVITIES
Turnover of Taxonomy-non-eligible activities (B) 400.93 92.2%
Total (A + B) 434.63 100.0%
Substantial contribution criteria DNSH criteria ('Does Not Significantly Harm')
Document Classification: KPMG Confidential
Template: Proportion of turnover from products or services associated with Taxonomy-aligned economic activities disclosure covering year 2022
Economic activities (1)
Code(s) (2)
Absolute turnover (3)
Proportion of turnover (4)
Clim ate change m
itigation (5)
Clim ate change adaptation (6)
W ater and m
arine resources (7)
Circular econom y (8)
Pollution (9)
Biodiversity and ecosystem s (10)
Clim ate change m
itigation (11)
Clim ate change adaptation (12)
W ater and m
arine resources (13)
Circular econom y (14)
Pollution (15)
Biodiversity and ecosystem s (16)
M inim
um safeguards (17)
Taxonomy-aligned proportion of turnover,
year 2022 (18)
Category (enabling activity or) (20)
Category '(transitional activity)' (21)
mln % % % % % % % Y/N Y/N Y/N Y/N Y/N Y/N Y/N Percent E T
A. TAXONOMY-ELIGIBLE ACTIVITIES
A.1 Environmentally sustainable activities (Taxonomy-aligned)
Turnover of environmentally sustainable activities (Taxonomy- aligned) (A.1)
- 0.0% 0.0% 0.0% 0.0%
A.2 Taxonomy-Eligible but not envirnmentally sustainable activities (not Taxonomy-aligned activities)
Turnover of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)
- 0.0%
Total (A.1 + A.2) - 0.0%
B. TAXONOMY-NON-ELIGIBLE ACTIVITIES
Turnover of Taxonomy-non-eligible activities (B) 2,603 100.0%
Total (A + B) 2,603 100.0%
Substantial contribution criteria DNSH criteria ('Does Not Significantly Harm')
PROPORTION OF TURNOVER FROM PRODUCTS OR SERVICES ASSOCIATED TAXONOMY-ALIGNED ECONOMIC ACTIVITIES DISCLOSURE COVERING YEAR 2022
PROPORTION OF CAPEX FROM PRODUCTS OR SERVICES ASSOCIATED WITH TAXONOMY-ALIGNED ECONOMIC ACTIVITIES DISCLOSURE COVERING YEAR 2022