Moncler Group | Annual Report 2024 465 Moncler Group | Annual Report 2024 464
Attestation of the Consolidated Financial Statements
pursuant to Art. 154 bis of Legislative Decree n. 58/98
1. The undersigned, Remo Ruf f ini, in his capacity as the Chief
Executive Of f icer of the Company, and Luciano Santel,
as the executive of f icer responsible for the preparation
of Moncler S.p.A.’s f inancial statements, pursuant
to the provisions of Article 154-bis, clauses 3 and 4, of
Legislative Decree n. 58 of 1998, hereby attest:
•the adequacy with respect to the Company structure
•land the ef fective application
of the administrative and accounting procedures applied in
the preparation of the Company’s Consolidated Financial
Statements at 31 December 2024.
2. The assessment of the adequacy of the administrative and
accounting procedures used for the preparation of the
Consolidated Financial Statements at 31 December
2024 was
based on a process def ined by Moncler S.p.A.
in accordance with the Internal Control – Integrated
Framework model
issued by the Committee of Sponsoring
Organizations of
the Treadway Commission, an internationally-accepted
reference framework.
3. The undersigned moreover attest that:
3.1 The Consolidated Financial Statements:
a) have been prepared in accordance with International
Financial Reporting Standards, as endorsed by the European
Union through Regulation (EC) 1606/2002 of the European
Parliament and Council, dated 19 July 2002
b) correspond to the amounts shown in the Company’s accounts,
books and records; and
c) provide a fair and correct representation of the f inancial
conditions, results of operations and cash f lows
of the Company and its consolidated subsidiaries as of
31 December 2024 and for the year then ended.
32 the directors report includes a reliable operating and
f inancial review of the Company and of the Group as well as
a description of the main risks and uncertainties to which
they are exposed
13 February 2025
Chairman of the Board of Directors
and Chief Executive Of f icer
Remo Ruff ini
Executive Of f icer responsible for the preparation
of the Companys f inancial statements
Luciano Santel
Ancona Bari Bergamo Bologna Brescia Cagliari FirenzeGenova Milano Napoli Padova Parma Roma Torino Treviso Udine Verona
Sede Legale Via Santa Sofia 28 20122 Milano Capitale Sociale Euro 1068893000 iv
Codice FiscaleRegistro delle Imprese di Milano Monza Brianza Lodi n 03049560166 REA n MI1720239 Partita IVA IT 03049560166
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INDEPENDENT AUDITOR’S REPORT
PURSUANT TO ARTICLE 14 OF LEGISLATIVE DECREE No. 39 OF JANUARY 27, 2010
AND ARTICLE 10 OF THE EU REGULATION 537/2014
To the Shareholders of
Moncler S.p.A.
REPORT ON THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS
Opinion
We have audited the consolidated financial statements of Moncler S.p.A. and its subsidiaries
(“Moncler Group” or “Group”), which comprise the consolidated statement of financial position as
at December 31, 2024, and the consolidated statement of income, consolidated statement of
comprehensive income, consolidated statement of changes in equity and consolidated statement
of cash flows for the year then ended, and notes to the consolidated financial statements,
including material accounting policy information.
In our opinion, the accompanying consolidated financial statements give a true and fair view of the
consolidated financial position of the Group as at December 31, 2024, and of its consolidated
financial performance and its consolidated cash flows for the year then ended in accordance with
IFRS Accounting Standards as issued by the International Accounting Standards Board and
adopted by the European Union and the requirements of national regulations issued pursuant to
art. 9 of Italian Legislative Decree no. 38/05.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (ISA Italia). Our
responsibilities under those standards are further described in the Auditor’s Responsibilities for
the Audit of the Consolidated Financial Statements section of our report. We are independent of
Moncler S.p.A. (the “Company”) in accordance with the ethical requirements applicable under
Italian law to the audit of the financial statements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most significance
in our audit of the consolidated financial statements of the current period These matters were
addressed in the context of our audit of the consolidated financial statements as a whole and in
forming our opinion thereon and we do not provide a separate opinion on these matters
Indep 1