Hermès // 2022 UNIVERSAL REGISTRATION DOCUMENT

CONSOLIDATED FINANCIAL STATEMENTS NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

13.3 Lease agreements with related parties

Contractual term

Security deposit

Address

Lessor

Lessee Lease type

Start

End

Share of the building 28/30/32, rue du Faubourg Saint‑Honoré Share of the building 28/30/32, rue du Faubourg Saint‑Honoré

Hermès International

Commercial

SAS SIFAH

lease 9 years 01/01/17 31/12/25 3 months

Commercial

SAS SIFAH Hermès Sellier

lease 9 years 01/01/17 31/12/25 3 months

Hermès International Hermès International

Commercial

Building 26, rue du Faubourg Saint‑Honoré

SAS SIFAH

lease 9 years 01/01/14 31/12/22 3 months

Commercial

Building 26, rue du Faubourg Saint‑Honoré

SAS SIFAH

lease 9 years 01/01/17 31/12/25 3 months

Commercial

Building 23, rue Boissy d’Anglas

SAS SIFAH Hermès Sellier S.C. Auguste Holland Hermès Sellier

lease 9 years 01/01/18 31/12/26 3 months

Commercial

Building 74, rue du Faubourg Saint‑Antoine

lease 9 years 01/07/17 30/06/26 3 months

4, rue du Pont‑Vert 27400 Le Vaudreuil 4, rue du Pont‑Vert 27400 Le Vaudreuil

Briand Villiers I Briand Villiers I

Comptoir Nouveau de la Parfumerie Comptoir Nouveau de la Parfumerie

Commercial

lease 9 years firm 01/07/14 30/06/23 3 months

Construction lease

30 years

firm 03/10/22 02/10/52

Amortisation of these right‑of‑use assets amounted to €11 million in 2022 (compared with €10 million in 2021). All of the transactions described were carried out on an arm’s length basis, i.e. on terms that would apply if the transactions had occurred between unrelated parties.

Total net value of right‑of‑use assets for the above‑mentioned leases, calculated in accordance with IFRS16, stood at €41 million in 2022 ( versus €48 million in 2021), given the assumptions made relating to lease terms and discount rates.

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EVENTS AFTER THE REPORTING PERIOD

NOTE 14

No significant events have occurred since the closing date of 31December 2022.

STATUTORY AUDITORS' FEES

NOTE 15

The fees paid to the Statutory Auditors and members of their networks in respect of the 2022 financial year, were as follows:

PricewaterhouseCoopers

2022

Breakdown

2021

Breakdown

In millions of euros

1

Certification of financial statements

2.2 0.5 2.7

81% 19%

1.9 0.4 2.3

83% 17%

2

Services other than certification of financial statements

TOTAL

100%

100%

(1) Of which €0.9 million invoiced by PricewaterhouseCoopers Audit, Statutory Auditor of the Company and its French subsidiaries. (2) Of which €0.1 million invoiced by PricewaterhouseCoopers Audit, Statutory Auditor of the Company and its French subsidiaries. These services mainly concern the work performed by the independent third party on social, societal and environmental information, compliance work relating to non‑financial data and taxation for the Group’s foreign subsidiaries, as well as various certifications.

Grant Thornton Audit

2022

Breakdown

2021

Breakdown

In millions of euros

1

Certification of financial statements

1.2 0.0 1.2

100%

1.1 0.0 1.1

99%

Services other than certification of financial statements

0%

1%

TOTAL

100%

100%

(1) Including €0.8 million invoiced by Grant Thornton Audit, Statutory Auditor of the Company and its French subsidiaries.

2022 UNIVERSAL REGISTRATION DOCUMENT HERMÈS INTERNATIONAL

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