SOLOCAL_Registration Document_2017

FINANCIAL STATEMENTS 6.1 Consolidated financial statements for the years ended 31 December 2016 and 2017

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 6.1.6

NOTE 1 NOTE 2 NOTE 3 NOTE 4 NOTE 5 NOTE 6 NOTE 7 NOTE 8 NOTE 9 NOTE 10 NOTE 11 NOTE 12 NOTE 13 NOTE 14 NOTE 15 NOTE 16 NOTE 17

Basis for preparation of the consolidated financial statements

152

Segment information

155

1

Scope: main changes and disposal results

156

Sales

157

Purchases and other expenses

158

2

Personnel benefits, provisions and other liabilities

160

Goodwill

164

Fixed assets

165

Taxes

168

3

Assets, liabilities & financial results

169

Financial risk management and capital management policy objectives

175

Share-holders’ equity

176

4

Stock options and free shares

177

disputes and other contractual commitments

178

Events subsequent to the closing date

181

Scope of consolidation

181

5

Auditors’ fees

182

6

7

8

151

2017 Registration Document SOLOCAL