193 SePARATe FInAnCIAL STATeMenTS192 SePARATe FInAnCIAL STATeMenTS MONCLER GROUP 2023

Performance Shares Plan addressed to executive directors, Key Managers, employees and collaborators, therein including Mon- cler s external consultants and of its subsidiaries.

The object of the Plan is the free granting of the Moncler shares in case certain Performance Targets are achieved at the end of the vesting period of 3 years.

The Performance Targets are expressed base on the follow- ing index of the Group in the Vesting Period, adjusted by the condi- tions of over/under performance: (i) net Income, (ii) Free Cash Flow and (iii) eSG (environmental Social Governance).

The proposed maximum number of shares serving the Plan is equal to n. 2,000,000 resulting from allocation of treasury shares.

The Plan provides for a maximum of 3 cycles of attribution; as regards the first attribution cycle, on 4 may 2022 the Board of directors resolved the granting of 971,169 Moncler Rights. On 4 may 2023, putting into effect the second cycle of attribution, the Moncler Board of directors approved the assignation of a maximum number of Moncler Rights of 436,349.

As at 31 december 2023 there are still in circulation 885,327 rights related to the first cycle of attribution and 404,202 rights re- lated to the second cycle of attribution. With reference to Moncler S.p.A. as at 31 december 2023 there are still in circulation 329,886 rights related to the first cycle of attribution and 106,647 rights re- lated to the second cycle of attribution.

The effect on the income statement in 2023 amounted to eu- ro 9,574 thousand.

As stated by IFRS 2, these plans are defined as equity Settled. For information regarding the plan, please see the company s

website, www.monclergroup.com, in the Governance/Sharehold- ers Meeting section.

8.3 SIGNIFICANT NON-RECURRING EVENTS AND TRANSACTIONS

It should be noted that in the Group, during the 2023, there were no significant non-recurring events and transactions.

8.4 ATYPICAL AND/OR UNUSUAL TRANSACTIONS

It should be noted that during 2023 the Company did not enter into any atypical and/or unusual transactions.

8.5 FINANCIAL INSTRUMENTS

The following table shows the carrying amount and fair values of fi- nancial assets and financial liabilities, including their levels in the fair value hierarchy for financial instruments measured at fair value. It does not include fair value information for financial assets and fi- nancial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value.

31/12/2023

(Euro/000) Current Non-current Fair value Level Financial assets measured at fair value Interest rate swap used for hedging - - - Forward exchange contracts used for hedging - - - 2 Sub-total - - - Financial assets not measured at fair value Trade and other receivables (*) 98,308 - Cash and cash equivalents (*) 964 - Financial receivables (*) 53,525 Sub-total 152,797 - - Total 152,797 - -

31/12/2022

(Euro/000) Current Non-current Fair value Level Financial assets measured at fair value Interest rate swap used for hedging - - - Forward exchange contracts used for hedging - - - Sub-total - - - Financial assets not measured at fair value Trade and other receivables (*) 113,599 148 Cash and cash equivalents (*) 12,966 - Financial receivables (*) 160 Sub-total 126,725 148 - Total 126,725 148 -

31/12/2023

(Euro/000) Current Non-current Fair value Level Financial liabilities measured at fair value Interest rate swap used for hedging - - - 2 Forward exchange contracts used for hedging - - - 2 Other financial liabilities - - - 3 Sub-total - - - Financial liabilities not measured at fair value Trade and other payables (*) (46,398) - Financial payables (*) (400,644) (250,000) Bank overdrafts (*) - - Short-term bank loans (*) - - Bank loans (*) - - IFRS 16 financial loans (*) (934) (3,475) Sub-total (447,976) (253,475) - Total (447,976) (253,475) -

31/12/2022

(Euro/000) Current Non-current Fair value Level Financial liabilities measured at fair value Interest rate swap used for hedging - - - 2 Forward exchange contracts used for hedging - - - 2 Other financial liabilities - - - 3 Sub-total - - - Financial liabilities not measured at fair value Trade and other payables (*) (56,270) - Financial payables (*) (444,115) (50,000) Bank overdrafts (*) - - Short-term bank loans (*) - - Bank loans (*) - - IFRS 16 financial loans (*) (1,146) (4,986) Sub-total (501,531) (54,986) - Total (501,531) (54,986) -

(*) Such items refer to short-term financial assets and financial liabilities whose carrying value is a reasonable approximation of fair value, which was therefore not disclosed.