Compagnie des Alpes // 2021 Universal Registration Document

5 FINANCIAL INFORMATION

5.1 ANALYSIS OF CONSOLIDATED RESULTS AND SECTORS

5.3 CONSOLIDATED FINANCIAL STATEMENTS

142

150

5.1.1 Analysis of Group results

142

5.3.1 Financial statements

150 154

5.3.2 Notes to the consolidated financial statements 5.3.3 Statutory Auditors’ report on the consolidated financial statements 5.4 PARENT COMPANY FINANCIAL STATEMENTS 5.4.1 Statement of financial position, income statement and statement of cash flows at 30 september 2021 197 5.4.2 Notes to the parent-company financial statements 199 5.4.3 Statutory Auditors’ report on the annual financial statements 208 5.4.4 Special report of the Statutory Auditors on regulated agreements 211 197 192

5.2 ACTIVITY AND RESULTS OF S.A. COMPAGNIE DES ALPES 5.2.1 Role of Compagnie des Alpes within the Group

148

148 148 148 148 149 149 149 149 149 149

5.2.2 Business activity and results 5.2.3 Key figures of the Company

5.2.4 Dividend policy

5.2.5 Information on payment terms

5.2.6 Information concerning compensation and benefits of any kind received by each corporate officer during the financial year

5.2.7 Subsidiaries and shareholdings

5.2.8 Identity of the consolidating company

5.2.9 Other information

5.2.10 Significant events after the balance sheet date

141

Compagnie des Alpes I 2021 Universal registration document