Moncler Group | Annual Report 2024 Consolidated Financial Statements 345

2

Explanatory notes to the Consolidated

Financial Statements

1 General information about the Group 346

2 Summary of material accounting principles used

in the preparation of the consolidated f inancial statements 350

3 Scope for consolidation 362

4 Comments on the consolidated income statement 364

5 Comments on the consolidated statement of f inancial position 370

6 Segment information 389

7 Commitments and guarantees given 390

8 Contingent liability 390

9 Information about f inancial risks 391

10 Other information 396

11 Signif icant events after the reporting date 403

This English version of the Consolidated Financial Statements of Moncler Group constitutes a nonoff icial

version which has not been prepared in accordance with the provisions of the Commission Delegated Regulation

EU 2019815 The off icial version of the f inancial statements which was prepared in accordance with

the aforementioned Regulation has been translated into the English language solely for the convenience

of international readers Accordingly only the original text in Italian language is authoritative