MRM // 2022 Universal Registration Document

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General information on the issuer and its share capital

Pro forma financial information

3.

Notes to the pro forma income statement

Note 1 M.R.M. consolidated income statement as of 31 December 2022

This column corresponds to the consolidated income statement, taken from the audited consolidated financial statements of the M.R.M. group as of 31 December 2022, prepared in accordance with the standards and interpretations applicable as of 31 December 2022 published by the International Accounting Standards Board (IASB) and adopted

by the European Union on the date the financial statements were approved by the Board of directors, and presented in Section 3.7 “Consolidated financial statements for the financial year ended 31 December 2022” of this Universal Registration Document.

Note 2 Historical information on the acquired companies

This column corresponds to the aggregation of the income statements for the period 1 January 2022 to 15 November 2022 of the companies Alta Ollioules 1 and Alta Ollioules 2, from the financial statements of each of the two companies

as of 15 November 2022, which have not been subject to an audit or limited review and prepared in accordance with French accounting rules and principles.

Note 3 Contribution of properties

This column corresponds to the aggregation of the income statements for the period 1 January 2022 to 15 November 2022 of the Flins-sur-Seine and Ollioules establishments, extracted from the annual financial statements of Altarea SCA

as of 31 December 2022, which have not been audited or subject to a limited review and prepared in accordance with French accounting standards.

Note 4 Adjustments related to accounting methods

Adjustments related to accounting methods were made for the purposes of presenting the historical information of Alta Ollioules 1 and Alta Ollioules 2, and information relating to the contribution of properties, in line with the IFRS standards applied by the M.R.M. group: • the spreading of COVID support measures granted prior to 1 January 2022 was cancelled, which generated an expense of €266 thousand in gross rental income; • in application of IFRS 15 – Revenue from Contracts with Customers, rent incentives granted in leases effective from 1 January 2022 were spread over the firm term of said leases, which generated income of €63 thousand in gross rental income;

• in application of IFRS 15 – Revenue from Contracts with Customers, the marketing fees relating to leases effective from 1 January 2022 were spread over the firm term of said leases, which generated the cancellation of operating expenses for €79 thousand and a depreciation expense of €11 thousand; • in accordance with IAS 40 – Investment Properties, the fair value of investment properties, namely their acquisition price excluding transfer taxes, results in the cancellation of the amortisation charge recognised in the historical information of Alta Ollioules 1 and Alta Ollioules 2 and the Flins-sur Seine and Ollioules establishments for €1,526 thousand.

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