MRM // 2022 Universal Registration Document

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General information on the issuer and its share capital

Statutory Auditors’ report on the consolidated financial statements for the year ended 31 December 2022

How our audit addressed this risk We carried out the following procedures: • take note of the process put in place by Management to identify the assets and liabilities resulting from the operation and recognize them in the consolidated accounts; • analyze the contracts and other legal agreements concluded between the Group and the other parties involved in the operation (acquisition and financing) and exchanges with the Management and its advisers on the characteristics of the operation; • concerning the acquired investment properties, obtain property valuation report underlying the acquisition and check the conformity of the price recognized in consolidated accounts to the contract; • check the correct accounting treatment of financing transactions and capital transactions with regard to the IFRS standards; • check the appropriate nature of the information provided in the notes to the consolidated accounts.

Specific verifications

We have also performed, in accordance with professional standards applicable in France, the specific verifications required by laws and regulations of the Group’s information given in the management report of the Board of Directors. We have no matters to report as to its fair presentation and its consistency with the consolidated financial statements.

Report on other legal and regulatory requirements

Format of presentation of the financial statements intended to be included in the annual financial report

In accordance with professional standards applicable to the Statutory Auditors’ procedures for annual and consolidated financial statements presented according to the European single electronic reporting format, we have verified that the presentation of the consolidated financial statements to be included in the annual financial report referred to in paragraph I of article L. 451-1-2 of the French monetary and financial code (Code monétaire et financier) and prepared under the Chief Executive Officer’s responsibility, complies with this format, as defined by European Delegated Regulation No. 2019/815 of December 17, 2018. As it relates to the consolidated financial statements, our work included verifying that the markups in the financial statements comply with the format defined by the aforementioned Regulation. On the basis of our work, we conclude that the presentation of the consolidated financial statements to be included in the annual financial report complies, in all material respects, with the European single electronic reporting format. Due to the technical limitations inherent to the block-tagging of the consolidated financial statements according to the European single electronic format, the content of certain tags of the notes may not be rendered identically to the accompanying consolidated financial statements. Furthermore, we have no responsibility to verify that the consolidated financial statements that will ultimately be included by your Company in the annual financial report filed with the AMF are in agreement with those on which we have performed our work. Appointment of the statutory auditors We were appointed as statutory auditors of M.R.M. company by the Annual General Meeting held on 1 June 2017 for Mazars and RSM Paris. As at 31 December 2022, Mazars and RSM Paris were in their sixth year of total uninterrupted engagement.

M.R.M. 2022 UNIVERSAL REGISTRATION DOCUMENT

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