MRM // 2022 Universal Registration Document

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Statement of non-financial performance (SNFP) – 2022 financial year

Report by one of the independent third-party organization on the verification of the Statement of Non-Financial Performance

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Report by the independent third-party organization on the verification of the Statement of Non-Financial Performance included on a voluntary basis in the M.R.M. SA management report

For the year ended 31 December 2022 This is a free translation into English of the independent third-party organization’s report issued in French and is provided solely for the convenience of English-speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France. To shareholders, In our capacity as independent third-party organization, member of Mazars group and accredited by COFRAC Inspection under number 3-1058 (scope of accreditation available on www.cofrac.fr), we have performed work to provide a reasoned opinion that expresses a limited level of assurance on the historical information (observed and extrapolated) of the extra-financial performance statement, prepared in accordance with the entity’s procedures (hereinafter the “Statement») for the financial year ended on 31 December 2022 (hereinafter respectively the «Information» and the «Statement»), presented in the management report the Company, in application of the provisions of Articles L.225-102-1, R.225-105 and R.225-105-1 of the French commercial code. Conclusion Based on the procedures we performed, as described in the «Nature and scope of our work” and the evidence we collected, nothing has come to our attention that causes us to believe that the non-financial statement is not presented in accordance with the applicable regulatory requirements and that the Information, taken as a whole, is not presented fairly in accordance with the Guidelines, in all material respects. Comments Without modifying our conclusion and in accordance with article A.225-3 of the French commercial code, we have the following comments: • The performance indicator «Percentage of assets covered by an annual work plan including improvements to health and safety systems», which covers the risk related to tenant health and safety, does not exclusively reflect the Group’s performance in 2022. The work plans are multi-year and therefore spread over several years, and for some assets no work was required in 2022. • The risk of «Increased costs of works limiting the ability to improve the environmental performance of assets», identified as a major risk in the ESG risk analysis, is monitored quarterly by M.R.M. SA in collaboration with the property managers of the assets. However, to date, no performance indicator has been defined to monitor this. Preparation of the Statement of Non-Financial Performance The lack of a commonly used framework or established practice on which to base the assessment and evaluation of information allows for the use of alternative accepted methodologies that may affect comparability between entities and over time. The Statement has been prepared in accordance with the entity’s procedures (hereinafter the “Guidelines”), the main elements of which are presented in the Statement. Restrictions due to the preparation of the Information The Information may contain inherent uncertainty about the state of scientific or economic knowledge and the quality of external data used. Some of the Information is dependent on the methodological choices, assumptions and/or estimates made in preparing the information and presented in the Statement.

M.R.M. 2022 UNIVERSAL REGISTRATION DOCUMENT

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