Compagnie des Alpes // 2020 Universal Registration Document

5 FINANCIAL INFORMATION

Consolidated financial statements

project is to strengthen the appeal of Futuroscope as an exceptional short-stay destination in France and in Europe.

l as of 30 September 2020, the commitments received break down as follows: l sureties received mainly come from: l guarantees of €7.1 million given to ADS on land deals, l guarantees received from suppliers for €1.1 million for work on Parc Astérix and €0.4 million for work on the Val-d’Isère resort, l a surety received on the tourist service guarantees for Futuroscope Destination in the amount of €1.2 million, l a €1.6 million liability guarantee received on the acquisition of Travelfactory, l a €0.5 million liability guarantee received on the acquisition of Cassiopée, l when acquiring Futuroscope (in January 2011), the sellers provided Compagnie des Alpes with representations and warranties indemnifying it in the event of inspection by tax, parafiscal, social, customs, social security, and other bodies. These representations and warranties remain in force until the corresponding legal and regulatory terms expire; l moreover, under the various contracts signed by the Compagnie des Alpes Group, the subsidiaries may enter into agreements on investment budgets. Such agreements are variable and can be reviewed, mainly with regard to their term, amount and nature, depending on the contract and implementation opportunities. In light of certain lease contracts signed by the Leisure parks, these investment budget agreements may concern all of the Group’s subsidiaries. SUBSEQUENT EVENTS On 12 October, Compagnie des Alpes signed a new shareholder agreement with Banque des Territoires - Caisse des Dépôts, the department of Vienne and SEM Patrimoniale de la Vienne, which commits the partners to a major investment plan of €300 million (including €200 million carried by Compagnie des Alpes) over the next ten years. This transforming project for Futuroscope concerns the current site as well as a new adjacent business park, which Compagnie des Alpes will manage operationally under a new 30-year lease. The aim of this 9.4

9.5

PERSONS RESPONSIBLE FOR AUDITING THE FINANCIAL STATEMENTS

Identity of the Statutory Auditors PricewaterhouseCoopers Audit SA 63, rue de Villiers 92200 Neuilly-sur-Seine

Incumbent Statutory Auditor represented by Mrs Françoise Garnier. Registered with the Compagnie régionale des commissaires aux comptes de Versailles. Reappointed on 8 March 2018. Term of appointment ends at the close of the Ordinary Shareholders’ Meeting called to approve the FY 2022/2023 financial statements. Cabinet Mazars Exaltis 61, rue Henri Régnault 92075 Paris La Défense Cedex Incumbent Statutory Auditor represented by Mr Gilles Rainaut. Registered with the Compagnie régionale des commissaires aux comptes de Versailles. Reappointed on 10 March 2016. Term of appointment ends at the close of the Ordinary Shareholders’ Meeting called to approve the FY 2020/2021 financial statements. Virginie Chauvin Exaltis 61, rue Henri Régnault 92075 Paris La Défense Cedex Alternate Statutory Auditor. Registered with the Compagnie régionale des commissaires aux comptes de Versailles. Appointed on 10 March 2016, replacing Mr Raymond Pétroni whose term of appointment expired recently. Term of appointment ends at the close of the Ordinary Shareholders’ Meeting called to approve the FY 2020/2021 financial statements.

9.6

STATUTORY AUDITORS’ FEES

Mazars

PricewaterhouseCoopers Audit S.A.

Amounts

%

Amounts

%

2020

2020

2020

2020

2019

2019

2019

2019

Amounts (in thousands of euros)

Audit Statutory audit, certification, examination of separate and consolidated financial statements Issuer

202 485

192 489

21% 25% 202

192 409

37% 28% 63% 60%

50% 64%

351

Fully consolidated subsidiaries

Services other than certification* Audit-related work

46

31 48

5%

4% 6%

0 0

0

0%

0%

230 963

24%

83

0% 12%

Other

SUBTOTAL 100% 100% * - Services other than the certification of financial statements (SAAC) required by the regulations: reports on CDA SA’s statement of non-financial performance. - Services other than the certification of financial statements (SAAC) not required by the regulations: statements of expenditure, cost base, due diligence. 760 100% 100% 553 684

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Compagnie des Alpes I 2020 Universal registration document