Compagnie des Alpes // 2021 Universal Registration Document

5 FINANCIAL INFORMATION

Consolidated financial statements

Note 9

Other disclosures

9.1 RELATED PARTIES The Group considers the following to be related parties: l all fully consolidated companies and associate companies; l the leading shareholder of the company: Caisse des Dépôts; l all members of the Executive Committee and of the Board of Directors, together with close family members. Fully consolidated companies and associate companies Dealings between the parent company and its subsidiaries, joint ventures and associate companies are detailed in Note 4.2. Transactions between the parent company and its controlled subsidiaries are eliminated in consolidation and therefore not detailed in this Universal registration document. The operating income of Compagnie des Alpes SA comes mainly from services provided to its subsidiaries as part of agreements freely concluded under normal conditions. The role of Compagnie des Alpes SA within the Group is presented in Chapter 5.2. At 30 September 2021, the outstanding financing of CDA Financement, a subsidiary of Compagnie des Alpes, for controlled companies totalled €491.1 million. Outstanding controlled company investments with CDA Financement stood at €89.1 million. Cash flows between Compagnie des Alpes and associate entities are insignificant.

Caisse des Dépôts et Consignations (CDC) Licensing: the licensing agreement for the use of the corporate names “Caisse des Dépôts et Consignations” and “Groupe Caisse des Dépôts”, which was authorised in 2005, continues normally. The licence represents 0.2% of consolidated annual revenue, weighted according to the percentage of share capital held by Caisse des Dépôts in Compagnie des Alpes at 1 January each financial year. The resulting expense for the year was €671 thousand. Contribution of Société du Parc du Futuroscope shares: on 16 September 2021, the Shareholders’ Meeting approved a capital increase of the Company for a total amount of €20,000,000, through the issue of 1,237,180 new shares with a nominal value of €0.50 each, as compensation for the contribution by the Caisse des Dépôts et Consignations of 371,402 Société du Parc du Futuroscope shares to the Company. Members of the Executive Committee and of the Board of Directors Foncière Rénovation Montagne: company founded in April 2013 by Caisse des Dépôts, Banque Populaire des Alpes, Caisse d’Épargne Rhône-Alpes, Crédit Agricole des Savoie and CDA, dedicated to financing the renovation of mountain tourist accommodation. The purpose of this real estate company is to invest in local real estate in order to acquire ageing accommodation, renovate it and renew its appeal. These accommodation facilities are then put back on the rental market for sale in the medium term for leasing purposes, in order to keep them on the market. The goal is to create a knock-on effect on the other stakeholders to create virtuous dynamics of growth for the mountain economy.

Compensation awarded to members of the Executive Committee and the Board of Directors Total compensation made to principal executives for their Group activities as stipulated in IAS 24.16 are as follows:

FY 2020/2021

FY 2019/2020

(in thousands of euros)

Board of Directors (1)

4

-

Group Executive Committee

6,230 2,822 1,942

5,651 2,824 1,559 1,264

Short-term benefits P Salary components

P Other short-term components Post-employment benefits (2) End of work contract packages (3)

880 459

570

2,707

2,113

Share-based payments

241

145

(1) Benefits in respect of the term of office as Chairman of the Board of Directors since 01/06/2021. (2) Including data under the defined-benefit retirement plan: costs of services rendered and interest credited for the period from 01/10/2021 to 30/09/2022. (3) Set on the basis of theoretical maxima.

188

Compagnie des Alpes I 2021 Universal registration document