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FINANCIAL STATEMENTS
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Consolidated financial statements
CONTENTS
NOTE 1 Entity presenting the financial statements 107 NOTE 2 Basis of preparation 107 NOTE 3 Principal accounting methods 108 NOTE 4 Determination of fair value 109 NOTE 5 Significant events during the year 109 NOTE 6 Details of financial instruments in the consolidated balance sheet and income statement 111 NOTE 7 Investment portfolio 115 NOTE 8 Other non-current financial assets 116 NOTE 9 Non-current and current sundry receivables 116 NOTE 10 Other current financial assets 116 NOTE 11 Cash and cash equivalents 116 NOTE 12 Shareholders’ equity 117 NOTE 13 Amount attributable to general partner and Class B shareholders 117 NOTE 14 Amount attributable to Apax France VIII-B/France IX-B/Apax VIII LP Class C unitholders 117 NOTE 15 Other current financial liabilities 118 NOTE 16 Valuation differences on divestments during the year 118 NOTE 17 Other portfolio income 118 NOTE 18 Purchases and other external expenses (incl. tax) 118 NOTE 19 Taxes, fees and similar payments 119 NOTE 20 Other expenses 119 NOTE 21 Income from cash investments 119 NOTE 22 Financial income 119 NOTE 23 Interest and similar expenses 119 NOTE 24 Sensitivity 120 NOTE 25 Earnings per share 123 NOTE 26 Related parties 123 NOTE 27 Contingent liabilities 1243.1.6
NOTES TO THE CONSOLIDATED (IFRS) FINANCIAL STATEMENTS
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REGISTRATION DOCUMENT
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ALTAMIR 2016