Moncler Group | Annual Report 2024 Consolidated Financial Statements 400 Moncler Group | Annual Report 2024 Consolidated Financial Statements 401

10.3 Subsidiaries and minority interests

Following are the f inancial information of the subsidiaries

that have signif icant minority interests.

10.4 Signif icant non-recurring events

and transactions

It should be noted that in the Group, during the 2024, there were

no signif icant non-recurring events and transactions.

10.5 Atypical and/or unusual transactions

It should be noted that during 2024 the Group did not enter

into any atypical and/or unusual transactions.

106 Financial instruments

The following table shows the carrying amount and fair values

of f inancial assets and f inancial liabilities including their levels

in the fair value hierarchy for f inancial instruments measured

at fair value It does not include fair value information for f inancial

assets and f inancial liabilities not measured at fair value

if the carrying amount is a reasonable approximation of fair value

SUMMARY OF SUBSIDIARY’S FINANCIAL INFORMATION 31 December 2024

EUR/000 Assets Liabilities Net equity Revenues Prof it/(Loss)Prof it/(Loss)

attributable

to minority

White Tech Sp.zo.o.369 49 320 241 1 0

SUMMARY OF SUBSIDIARY’S FINANCIAL INFORMATION 31 December 2023

EUR/000 Assets Liabilities Net equity Revenues Prof it/(Loss)Prof it/(Loss)

attributable

to minority

White Tech Sp.zo.o.414 100 314 215(97)(29)

CASH FLOW 2024 (*)

EUR/000 White Tech Sp.zo.o.

Operating Cash Flow(215)

Free Cash Flow(214)

Net Cash Flow(209)

CASH FLOW 2023 (*)

EUR/000 White Tech Sp.zo.o.

Cash Flow 2023 (*)(105)

Free Cash Flow(132)

Net Cash Flow(106)

(*) Amounts showed according to the Cash Flow Statements included in the Directors’ Report

EUR/000

31 DECEMBER 2024 Current Non-current Fair value Level

Financial assets measured at fair value

Interest rate swap used for hedging–––

Forward exchange contracts used for hedging 4,648 –4,648 2

SUB-TOTAL 4,648 –4,648

Financial assets not measured at fair value

Trade and other receivables (*)326,382 46,522

Cash and cash equivalents (*)1,337,335 –

SUB-TOTAL 1,663,716 46,522 –

TOTAL 1,668,364 46,522 4,648

EUR/000

31 DECEMBER 2023 Current Non-current Fair value Level

Financial assets measured at fair value

Interest rate swap used for hedging–––

Forward exchange contracts used for hedging 9,703 –9,703 2

SUB-TOTAL 9,703 –9,703

Financial assets not measured at fair value

Trade and other receivables (*)325,608 43,454

Cash and cash equivalents (*)1,067,404 –

SUB-TOTAL 1,393,012 43,454 –

TOTAL 1,402,715 43,454 9,703

EUR/000

31 DECEMBER 2024 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(9,446)–(9,446)2

Other f inancial liabilities(8,383)(15,267)(23,650)3

SUB-TOTAL(17,829)(15,267)(33,097)

Financial liabilities not measured at fair value

Trade and other payables (*)(572,697)–

Bank overdrafts (*)(6)–

Short-term bank loans (*)––

Bank loans (*)––

IFRS 16 f inancial loans 178284745921

SUBTOTAL750987745921

TOTAL76881776118833097