Report of the auditors of the Regional Agricultural Credit Bank

KPMG SA and EXCO SOCODEC, auditing firms, have submitted their report to the General Meeting of the Caisse Régionale de Crédit Agricole Mutuel de Champagne-Bourgogne for the financial year ending December 31, 2025. They certify that the annual accounts comply with French accounting principles and accurately present the financial position of the Caisse.

The report highlights the importance of assessing receivables at risk of default and setting aside provisions for future risks, based on internal models and macroeconomic parameters. The total amount of individual impairments is €180.6 million, while provisions for performing and impaired loans total €134 million.

KPMG and EXCO SOCODEC emphasized their independence throughout the engagement, adhering to accounting standards. The report also addresses equity and control acquisitions, ensuring their disclosure in the management report.