MRM // 2022 Universal Registration Document

3

General information on the issuer and its share capital

Statutory Auditors’ report on the annual 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 annual 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 securities of companies acquired or created, check their correct accounting in the annual accounts of M.R.M., on the basis of the acquisition price; • check the correct accounting treatment of financing transactions and capital transactions with regard to the accounting rules and methods applied; • check the appropriate nature of the information provided in the notes to the annual accounts.

Specific verifications

We have also performed, in accordance with professional standards applicable in France, the specific verifications required by laws and regulations.

Information given in the management report and in the other documents with respect to the financial position and the financial statements provided to shareholders We have no matters to report as to the fair presentation and the consistency with the financial statements of the information given in the management report of the Board of directors and in the other documents with respect to the financial position and the financial statements provided to the shareholders. In accordance with French law, we report to you that the information relating to payment times referred to in Article D.441-6 of the French commercial code (Code de commerce) is fairly presented and consistent with the financial statements. Report on corporate governance We attest that the Board of directors’ report on corporate governance sets out the information required by Articles L.225-37-4, L.22-10-10 and L.22-10-9 of the French commercial code (Code de commerce). Concerning the information given in accordance with the requirements of Article L.22-10-9 of the French commercial code (Code de commerce) relating to remunerations and benefits received by the directors and any other commitments made in their favour, we have verified its consistency with the financial statements, or with the underlying information used to prepare these financial statements and, where applicable, with the information obtained by your Company from controlling and controlled companies. Based on these procedures, we attest the accuracy and fair presentation of this information. With respect to the information relating to items that your Company considered likely to have an impact in the event of a public purchase offer or exchange, provided pursuant to Article L.22-10-11 of the French commercial code (Code de commerce), we have agreed these to the source documents communicated to us. Based on our work, we have no observations to make on this information. Other information In accordance with French law, we have verified that the required information regarding the purchase of investments and controlling interests and the identity of the shareholders and holders of the voting rights has been properly disclosed in the management report.

M.R.M. 2022 UNIVERSAL REGISTRATION DOCUMENT

130