Derichebourg // 2020-2021 Universal Registration Document

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Financial and accounting information Separate financial statements

Specific verification In accordance with the professional standards applicable in France, we also carried out the specific verifications required by law and regulations. Information given in the management report and in the other documents addressed to shareholders giving details of the financial position and the annual financial statements We have no matters to report as to the fair presentation and consistency with the annual financial statements of the information given in the Board of Directors’ management report and in the other documents addressed to shareholders giving details of the financial position and the annual financial statements. We certify the fair presentation and consistency with the annual financial statements of the information on the payment times indicated in Article D. 441-6 of the French Commercial Code. Information on corporate governance We hereby certify that the corporate governance section of the Board of Directors’ management report contains the disclosures required by Articles L. 225-37-4, L. 22-10-10 and L. 22-10-9 of the French Commercial Code. With regard to the disclosures made in accordance with Article L. 22-10-9 of the French Commercial Code on remuneration and benefits owed or granted to corporate officers as well as on undertakings given to them, we have verified their consistency with the financial statements or with data used to prepare such financial statements and, where appropriate, with the items of information obtained by your Company from your Company’s parent companies or companies which it controls and which are included in the consolidation scope. Based on this work, we can confirm the accuracy and fair presentation of this information. With regard to the disclosures of elements that your Company considers likely to have an impact in the event of a public takeover or exchange bid, provided in accordance with Article L. 22-10-11 of the French Commercial Code, we have verified their consistency with the documents from which they are extracted and which have been communicated to us. Based on this work, we do not have any observations to make concerning these disclosures. Other information In accordance with the law, we made sure that the various pieces of information relating to investments and takeovers, the identity of the owners of the share capital or voting rights was communicated to you in the management report. In accordance with Article 222-3 (III) of the AMF General Regulation, the Management of your Company has informed us of its decision to defer its application of the single electronic reporting format as set out by Delegated European Regulation 2019/815 of December 17, 2018 to fiscal years beginning after January 1, 2021. As a result, this report does not contain any conclusions on compliance with this format in the presentation of the annual financial statements intended to be included in the annual financial report mentioned in Article L. 451-1-2 (I) of the French Monetary and Financial Code. Appointment of Statutory Auditors We were appointed Statutory Auditors for Derichebourg by your General Meeting of February 7, 2018 for BM&A, February 19, 2014 for DENJEAN ET ASSOCIÉS AUDIT and March 15, 2007 for ERNST & YOUNG Audit. As of September 30, 2021, the firm BM&A was in the fourth uninterrupted year of its mission, DENJEAN ET ASSOCIÉS AUDIT in the eighth uninterrupted year, and ERNST & YOUNG Audit in the fifteenth uninterrupted year. Responsibilities of management and persons comprising the corporate governance with respect to the annual financial statements It is the responsibility of management to prepare annual financial statements that present a true and fair view in accordance with French accounting policies and rules and to implement the internal controls that it deems necessary for the preparation of annual financial statements with no material misstatements, whether due to fraud or error. In the preparation of the annual financial statements, management is responsible for evaluating whether the Company can continue to operate, for presenting in these financial statements, where appropriate, the necessary information relating to the continuity of operations and applying the going concern accounting convention unless there are plans to liquidate the Company or cease operations. The Audit Committee is responsible for monitoring the financial information preparation process and for monitoring the effectiveness of the internal control and risk management systems and, as needed, of the internal audit systems as regards to the procedures relating to the preparation and processing of accounting and financial information. The annual financial statements were approved by the Board of Directors. Other verifications or information required by laws and regulations Format of the annual financial statements intended to be included in the annual financial report

DERICHEBOURG 2020/2021 Universal Registration Document 207