Compagnies des Alpes // 2019 Universal Registration Document

5 FINANCIAL INFORMATION

Parent company financial statements

SUBSIDIARIES AND SHAREHOLDINGS (IN THOUSANDS OF EUROS)

Date for the last fiscal year ended

Equity interest at at 30/09/2019 (direct and indirect)

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 30/09/2019 SAS 30/09/2019 SA 30/09/2019 SAS 30/09/2019 SAS 30/09/2019 SA 30/09/2019 SAS 30/09/2019 BV 30/09/2019 SA 30/09/2019 SAS 30/09/2019 SAS 30/09/2019 SAS 30/09/2019 SA 30/09/2019 Ltd 30/09/2019 SAS 30/09/2019 SAS 30/09/2019 Inc 30/09/2019 SAS 30/09/2019 SAS 30/09/2018 SARL 30/09/2019

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

100% 100%

HARDERWIJK HELLENDOORN HOLDING – NL 3840 – HARDERWIJK – THE NETHERLANDS SOCIÉTÉ DU PARC DU FUTUROSCOPE – SIREN No. 444 030 902 – 86130 JAUNAY CLAN CDA BRANDS – SIREN no. 383 926 532 – 92100 BOULOGNE BILLANCOURT AVENIR LAND – SIREN no. 311 285 068 – 38630 LES AVENIÈRES CDA MANAGEMENT – SIREN no. 500 244 140 – 92100 BOULOGNE BILLANCOURT 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) TRAVELFACTORY – SIREN no. 534 737 432 – 92210 CLICHY SKI & SOLEIL - SIREN no. 509 089 322 – 92210 CLICHY FAMILYPARK GMBH – SANKT MARGARETHEN, AUSTRIA 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 LOISIRS RE – L 8070 BERTRANGE (GD Luxembourg) CDA BEIJING BUSINESS CONSULTING – China – Beijing

45.55%

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

73.30%

100.00% 94.90%

SA 31/05/2019 SA 31/12/2018 SAS 31/12/2018

37.49% 20.00%

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

45% 15%

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: CHF1.0847 - CAD1.4426. (c) Consolidated data of the CMB Group at 31 May 2019.

3.3 LIQUIDITY CONTRACT AND TREASURY STOCK Treasury stock and cash allocated to the liquidity contract are classi fi ed as “non-current fi nancial 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 2019: l 21,893 shares representing a gross book value of €562 thousand; l cash of €370 thousand (principal and accrued interest), Regarding the CDA stock price which stood at €25.6 at 30 September 2019, no impairment loss was recognised. ACCOUNTS RECEIVABLE The “accounts receivable” line item stood at €9,628 thousand. It comprised: l trade receivables €945 thousand; l tax and payroll receivables (VAT and CICE) €6,060 thousand; 3.4

l intra-group current accounts of tax consolidated subsidiaries

€2,486 thousand;

l other sundry receivables

€136 thousand.

3.5 PREPAID EXPENSES The prepaid expenses of €1,768 thousand included: l operating expenses of €1,437 thousand;

l financial expenses related to a bond issue (amounting to €331 thousand). These costs are expensed on a straight-line basis over the term of the bond. SHARE CAPITAL At 30 September 2019, the share capital consisted of 24,457,051 ordinary shares with no stated nominal value. The fi nancial statements of Compagnie des Alpes and its subsidiaries are fully consolidated by Caisse des Dépôts et Consignations (CDC). 3.6

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Compagnie des Alpes I 2019 Universal registration document