Compagnie des Alpes // 2020 Universal Registration Document

5 FINANCIAL INFORMATION

Parent-company financial statements

Impairment of financial receivables amounted to €11.46 million at 30 September 2020 after taking into account increases of €7.8 million for the fiscal year, which can mainly be analysed as follows: l impairment of Grévin Montreal’s financial receivable for €3.2 million; l impairment of Jardin d’Acclimatation’s financial receivable for €4.6 million.

l impairment of Jardin d’Acclimatation shares for an amount of €5.1 million; l impairment of France Miniature shares for an amount of €1.1 million; l impairment of CDA Management shares for an amount of €1.4 million.

SUBSIDIARIES AND SHAREHOLDINGS (IN THOUSANDS OF EUROS)

Share of the share capital held at 30 September 2020 (direct and indirect)

Date for the last fiscal year ended

Financial information Subsidiaries and shareholdings

Legal structure

Subsidiaries (at least 50% of the share capital held by the Company) BY GREVIN (b) – GENEVA – SWITZERLAND CDA-DS – SIREN no. 477 855 787 – 92100 BOULOGNE BILLANCOURT

SA 30/09/2020 SAS 30/09/2020 SA 30/09/2020 SNC 30/09/2020 SAS 30/09/2020 SA 30/09/2020 SAS 30/09/2020 BV 30/09/2020 BE 30/09/2020 SA 30/09/2020 SAS 30/09/2020 SAS 30/09/2020 SAS 30/09/2020 SA 30/09/2020 LTD 30/09/2020 SAS 30/09/2020 SAS 30/09/2020 Inc 30/09/2020 SAS 30/09/2020 SAS 30/09/2019 SARL 30/09/2020

100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%

GRÉVIN & CIE – SIREN no. 334 240 033 – 60128 PLAILLY

CDA FINANCEMENT – SIREN no. 482 940 616 – 92100 BOULOGNE BILLANCOURT CDA PRODUCTIONS – SIREN no. 421 155 458 – 92100 BOULOGNE BILLANCOURT

MUSÉE GRÉVIN – SIREN no. 552 067 811 – 75009 PARIS

95.88%

FRANCE MINIATURE – SIREN no. 348 677 196 – 78990 ELANCOURT

HARDERWIJK HELLENDOORN HOLDING – NL 3840 – HARDERWIJK – THE NETHERLANDS

BELPARK – 8902 LEPER – BELGIUM

SOCIÉTÉ DU PARC DU FUTUROSCOPE – SIREN no. 444 030 902 – 86130 JAUNAY CLAN CDA BRANDS – SIREN no. 383 926 532 – 92100 BOULOGNE BILLANCOURT

45.55%

AVENIR LAND – SIREN no. 311 285 068 – 38630 LES AVENIÈRES

CDA MANAGEMENT – SIREN no. 500 244 140 – 92100 BOULOGNE BILLANCOURT LOISIRS RE – L 8070 BERTRANGE – GD LUXEMBOURG CDA BEIJING BUSINESS CONSULTING – CHINA – BEIJING CDA DL – SIREN no. 534 737 432 – 92100 BOULOGNE BILLANCOURT

INGELO – SIREN no. 534 870 803 – 73000 CHAMBÉRY MUSÉE GRÉVIN MONTRÉAL (b) – MONTRÉAL QC – CANADA T RAVELFACTORY – SIREN no. 534 737 432 – 92210 CLICHY SKI & SOLEIL – SIREN no. 509 089 322 – 92210 CLICHY FAMILYPARK GMBH – SANKT MARGARETHEN – AUSTRIA

84.18%

100%

94.90%

Shareholdings (10 to 50% of the share capital held by the Company) CMB – SIREN no. 605 520 584 (c) – 74400 CHAMONIX JARDIN d’ACCLIMATATION – SIREN no. 582 110 995 – 75009 PARIS

SA 31/05/2020 SA 31/12/2019 SAS 31/12/2019

37.49%

20% 45% 15%

2CO IMMO – SIREN no. 809 948 870 – 05330 SAINT CHAFFREY

AZOR MANAGEMENT – MOSCOW – RUSSIA

LLC SCI

-

SCI RT LES CLARINES – SIREN no. 850 101 635 – 73000 CHAMBÉRY

N/A

27.27%

(a) Principal amount. (b) Conversion for €1: CHF1.0804 - CAD1.5676. (c) Consolidated data of the CMB Group at 31 May 2020.

3.3 LIQUIDITY CONTRACT AND TREASURY STOCK Treasury stock and cash allocated to the liquidity contract are classified as “Non-current financial assets”. Pursuant to the share buyback programme authorised by the Combined Ordinary and Extraordinary Shareholders’ Meeting of 7 March 2019, CDA’s liquidity contract consisted of the following at 30 September 2020: l 31,932 shares representing a gross book value of €540 thousand; l cash of €172 thousand (principal and accrued interest). Regarding the CDA stock price which stood at €16.9 at 30 September 2020, no impairment loss was recognised.

3.4 OPERATING RECEIVABLES The “accounts receivable” line item stood at €8,940 thousand. It comprised: l trade receivables €3,545 thousand; l advances to suppliers €22 thousand; l tax and payroll receivables €5,373 thousand.

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Compagnie des Alpes I 2020 Universal registration document