Compagnie des Alpes // 2021 Universal Registration Document

5 FINANCIAL INFORMATION

Consolidated financial statements

l The other guarantees given are as follows: l two parent-company guarantees at first request amounting to a total of €9.6 million given to the City of Paris for Jardin d’Acclimatation; the first in the amount of €8.7 million in relation to operating fees due until 2041, and the second for €1 million in relation to the execution of the contractual investment programme until 2024; l in December 2017, as part of the Public Service Delegation between SCV Domaine Skiable and SIGED, CDA granted a first- demand payment guarantee for the fee. This guarantee covers an amount of €600 thousand for financial year 2020/2021; l a bank guarantee and parent-company guarantee at first request of CHF750 thousand, given for the By Grévin site; l as part of the Funiflaine project, CDA Financement granted an equity guarantee, on behalf of CDA Ski areas, in the amount of €2.468 million; l as part of its travel agency business, CDA granted a tour operator guarantee on behalf of Travelfactory and its subsidiaries in the amount of €2.2 million; l following the commissioning of the Travelski Express, Travelfactory made a commitment to Eurostar for the amount of €1.56 million, corresponding to the cost of cancelling trains during the 2021/2022 winter season. l At 30 September 2021, commitments received break down as follows: l sureties received mainly come from: l guarantees of €6.8 million given to ADS on land deals, l guarantees received from suppliers amounting to €1.1 million for works at Parc Astérix, l a surety received on the tourist service guarantees for Futuroscope Destination in the amount of €0.6 million; l a liability guarantee for an amount of €0.5 million was received at the time of the acquisition of Cassiopée; l liability guarantees for a total amount of €2.6 million were received upon the acquisition of companies operating under the Evolution 2 license; 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 guarantees shall remain in force until the corresponding legal and regulatory terms expire. l Moreover, under the various contracts signed by the Compagnie des Alpes Group, 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. EVENTS AFTER THE REPORTING DATE At the end of November, the Group decided to extend the Season SGL in the amount of €130 million for two years. The balance of €139 million will be repaid in December 2021. 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 Statutory Auditor, represented by Philippe Vogt. 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.

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Compagnie des Alpes I 2021 Universal registration document