Altamir - Registration Document 2016

3

FINANCIAL STATEMENTS

3.1 CONSOLIDATED FINANCIAL STATEMENTS 3.1.1 Consolidated income statement 3.1.2 Statement of comprehensive income

3.3 STATUTORY FINANCIAL STATEMENTS

102

127

102 102 103 104

3.3.1 Balance sheet – assets as of 31 December 2016 3.3.2 Balance sheet – liabilities and shareholders’ equity as of 31 December 2016

127

128

3.1.3 Consolidated balance sheet

3.3.3 Income statement for the year ended 31 December 2016

3.1.4 Statement of changes in shareholders’ equity

129

3.1.5 Statement of cash flows 105 3.1.6 Notes to the consolidated (IFRS) financial statements 106

3.3.4 Notes to the statutory financial statements as of 31 December 2016

130

3.2 STATUTORY AUDITORS’ REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS

3.4 STATUTORY AUDITORS’ REPORT ON THE STATUTORY FINANCIAL STATEMENTS

126

141

3.5 LIST OF SUBSIDIARIES

AND EQUITY INVESTMENTS

142

101

REGISTRATION DOCUMENT 1 ALTAMIR 2016