MRM // 2022 Universal Registration Document

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General information on the issuer and its share capital Management report for the financial year ended 31 December 2022

The Chief Financial Officer Among other things the Chief Financial Officer is responsible for: • gathering operational, financial and accounting information to prepare the activity reports and annual, interim, quarterly and monthly regulatory information, as required; • coordinating and supervising the work of the different parties involved (e.g. property managers, chartered accountants, lawyers, consultants, etc.) with a view to establishing said reports; • supervising the preparation of the consolidated and separate financial statements, within the given deadlines, and in accordance with the laws and accounting standards in force, in particular with IFRS; • ensuring that the Company’s financial and accounting information is comprehensive and consistent; • establishing and monitoring the Group’s bank financing; • communicating with investors and financial markets (press releases, results presentations, website content and layout, etc.). Concerning the administrative and financial management of the Company and the entities it owns, the Chief Financial Officer is responsible for: • managing the cash and banking transactions of these entities; • supervising the preparation of all tax and social security returns and legal obligations of the Company and its subsidiaries; • managing the administration of these entities and coordinating the work of various external consultants and auditors; • conducting internal audit assignments of the Company and its subsidiaries; • informing the Audit Committee of the findings of these internal audit assignments; and • more generally, managing the relationships with third parties involved in the areas for which the Chief Financial Officer is responsible. The Finance Department also carries out management control assignments, notably to reinforce the Group’s management procedures, as well as to monitor the property managers’ management reports and investment budgets, and to measure the Group’s property and financial performance.

The Head of asset management Reporting to the Chief Executive Officer, the Head of asset management oversees the management of the properties owned by the Group and, as part of preparing the accounting and financial information, is responsible for: • drawing up, in conjunction with the Chief Financial Officer, cash flow forecasts for each asset and their monitoring for end-of-period accounting formalities as well as the financial reporting to executive management and the Investment Committee; and • providing all information necessary for the appraisers in charge of the half-yearly valuations of the Company’s property assets. The property managers The property managers manage the receipts and expenditures relating to the properties, in accordance with the accounting regulations in force in France. They are responsible for the electronic recording of payments, payment reminders, settlements, disputes and their results, so that the Head of asset management can have access to clear and up-to date information. Property managers are also responsible for the technical and property management of the Company’s buildings. In particular, they draw up budgets for operating charges and works and rebill these to tenants. The agreements between the property managers and M.R.M.’s subsidiaries provide for and organise the information and reporting obligations to which the property managers must adhere in performing their duties. Whenever necessary, the property managers provide the Head of asset management and the Finance Department with the information required to prepare tax returns. Every month, the information required to ensure that the accounting records are properly maintained is sent to the Finance Department as soon as possible. This information is reviewed by the Finance Department, which may approach the property managers directly for further details or clarifications. The Audit Committee The Audit Committee monitors the processes used to prepare the corporate and consolidated financial statements and assesses the validity of the methods selected to process significant transactions. It reports to the Board of directors. This work is performed in conjunction with the work of the Statutory Auditors. It focuses primarily on the methods used to establish and examine the financial statements.

M.R.M. 2022 UNIVERSAL REGISTRATION DOCUMENT

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