MRM // 2022 Universal Registration Document

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General information on the issuer and its share capital

Consolidated financial statements for the financial year ended 31 December 2022

10.2 Employee benefits

Accounting principles

IAS 19 requires that any current or future benefits or remuneration granted to employees or a third party be recognised over the vesting period.

As of 31 December 2022, M.R.M., which has only four salaried employees, considered that pension liabilities in respect of defined-benefit plans were not significant and therefore did not value its liability in this respect.

Note 11 Additional information

11.1 Related parties Transactions between Group companies and related parties are entered into on an arm’s-length basis. Under the terms of the IT lease and services contract signed with SCOR SE, the expenses billed by SCOR SE during 2022 amounted to €45 thousand.

11.2 Relations with the Statutory Auditors

M.R.M.’s principal Statutory Auditors are: • Mazars – date first appointed: Combined General Meeting of 1 June 2017, – represented by Gilles Magnan; • RSM Paris – date first appointed: Combined General Meeting of 1 June 2017, – represented by Hélène Kermorgant. Their appointments will expire at the General Meeting called in 2023 to approve the financial statements for the year ended 31 December 2022.

Fees paid to the Statutory Auditors

2022

2021

Mazars

RSM Paris

Mazars

RSM Paris

(in thousands of euros excluding VAT)

Certification of the separate and consolidated financial statements: • M.R.M. SA • Fully consolidated subsidiaries

58.7 11.3

51.3 17.3

55.9 10.8

48.9 16.9

Other services: • M.R.M. SA of which ESEF verification of which SNFP verification

2.0

2.0

3.0

3.0

18.6 47.7

-

of which prospectus and URD amendment

15.3

• Fully consolidated subsidiaries

-

-

-

-

TOTAL

138.3

85.9

69.7

68.8

M.R.M. 2022 UNIVERSAL REGISTRATION DOCUMENT

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