11 Index10 Index MONCLER GROUP 2023
Index
1 BOARd OF dIReCTORS RePORT SeCTIOn One 14 Chairman s letter 17 Group financial highlights 18 Corporate bodies 20 Group chart at 31 december 2023 21 Group structure 22 Moncler Group 23 History 24 Values 28 Group Strategy 30 Business model 31 Brand Protection 36 Human capital 37 Sustainability 42 Moncler and the financial markets 44
SeCTIOn TWO 56 Introduction 58 Performance of the Moncler Group 58 Performance of the Parent Company Moncler S.p.A. 62 Main risks 63 Corporate governance 68 Related-party transactions 69 Atypical and/or unusual transactions 69 Treasury shares 70 Significant events occurred during the Financial Year 2023 70 Significant events occurred after the reporting date 70 Sustainability ratings update 71 Business outlook 71 Other information 72 Motion to approve the financial statements and the 74 allocation of the result for the year ended 31 december 2023
2 COnSOLIdATed FInAnCIAL STATeMenTS COnSOLIdATed FInAnCIAL STATeMenTS 86
exPLAnATORY nOTeS TO THe COnSOLIdATed 94 FInAnCIAL STATeMenTS 1 General information about the Group 96 2 Summary of material accounting principles used in 100 the preparation of the consolidated financial statements 3 Scope for consolidation 113 4 Comments on the consolidated income statement 115 5 Comments on the consolidated statement 119 of financial position 6 Segment information 132 7 Commitments and guarantees given 132 8 Contingent liability 132 9 Information about financial risks 132 10 Other information 135 11 Significant events after the reporting date 142
3 SePARATe FInAnCIAL STATeMenTS SePARATe FInAnCIAL STATeMenTS 154
exPLAnATORY nOTeS TO THe SePARATe 162 FInAnCIAL STATeMenTS 1 General information 164 2 Material accounting principles 167 3 Comments on the income statement 177 4 Comments on the statement of financial position 178 5 Commitments and guarantees given 187 6 Contingent liability 188 7 Information about financial risks 188 8 Other information 189 9 Significant events after the reporting date 194 10 Motion to approve the financial statements 195 the allocation of the result for the year ended 31 december 2023
Attestation of the consolidated financial statements 204 pursuant to art. 154 Bis of legislative decree 58/98
Independent auditors report on the consolidated 205 financial statements
Attestation of the separate financial statements 211 pursuant to art. 154 Bis of legislative decree 58/98
Independent auditors report on the separate 212 financial statements
Report of the board of statutory 218
Glossary 233
Contacts 236
