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2016 REGISTRATION DOCUMENT
HERMÈS INTERNATIONAL
168
CONSOLIDATED FINANCIAL STATEMENTS
5
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
5.6
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DETAILED CONTENTS
NOTE 1 ACCOUNTING PRINCIPLES AND POLICIES 169 NOTE 2 ANALYSIS OF THE MAIN CHANGES IN THE SCOPE OF CONSOLIDATION 177 NOTE 3 SEGMENT INFORMATION 177 NOTE 4 COST OF SALES 178 NOTE 5 SELLING, MARKETING AND ADMINISTRATIVE EXPENSES 178 NOTE 6 OTHER INCOME AND EXPENSES 178 NOTE 7 NET FINANCIAL INCOME 179 NOTE 8 INCOME TAX 179 NOTE 9 NET EARNINGS PER SHARE 181 NOTE 10 GOODWILL 181 NOTE 11 INTANGIBLE ASSETS 182 NOTE 12 PROPERTY, PLANT AND EQUIPMENT 182 NOTE 13 INVESTMENT PROPERTY 183 NOTE 14 FINANCIAL ASSETS 183 NOTE 15 INVESTMENTS IN ASSOCIATES 184 NOTE 16 LOANS AND DEPOSITS 184 NOTE 17 INVENTORIES AND WORK-IN-PROGRESS 184 NOTE 18 TRADE AND OTHER RECEIVABLES 185 NOTE 19 CASH AND CASH EQUIVALENTS 185 NOTE 20 EQUITY 186 NOTE 21 NON-CONTROLLING INTERESTS 188 NOTE 22 EXPOSURE TO MARKET RISKS 188 NOTE 23 PROVISIONS 196 NOTE 24 EMPLOYEES 197 NOTE 25 POST-EMPLOYMENT AND OTHER EMPLOYEE BENEFIT OBLIGATIONS 197 NOTE 26 TRADE PAYABLES AND OTHER LIABILITIES 202 NOTE 27 OFF BALANCE SHEET COMMITMENTS, CONTINGENT ASSETS AND CONTINGENT LIABILITIES 203 NOTE 28 RELATED-PARTY TRANSACTIONS 203 NOTE 29 SENIOR EXECUTIVE COMPENSATION 204 NOTE 30 SHARE-BASED PAYMENTS 205 NOTE 31 INFORMATION ON FEES 206 NOTE 32 SCOPE OF CONSOLIDATION 207