HERMÈS - 2018 Registration document

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Consolidated financial statements Notes to the consolidated financial statements

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

5.6

DETAILED CONTENTS

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 NOTE 18 NOTE 19 NOTE 20 NOTE 21 NOTE 22 NOTE 23 NOTE 24 NOTE 25 NOTE 26 NOTE 27 NOTE 28 NOTE 29 NOTE 30 NOTE 31 NOTE 32 NOTE 33

ACCOUNTING PRINCIPLES AND POLICIES

247 255 256 257 257 257 258 258 258 260 260 261 261 262 263 263 263 264 264 265 266 267 268 277 278 278 283 283 284 285 285 286 287

ANALYSIS OF THE MAIN CHANGES IN THE SCOPE OF CONSOLIDATION

SEGMENT INFORMATION

COST OF SALES

SELLING, MARKETING AND ADMINISTRATIVE EXPENSES

OTHER INCOME AND EXPENSES

OTHER NON-RECURRING INCOME AND EXPENSES

NET FINANCIAL INCOME

INCOME TAX

NET EARNINGS PER SHARE

GOODWILL

INTANGIBLE ASSETS

PROPERTY, PLANT AND EQUIPMENT

INVESTMENT PROPERTY

FINANCIAL ASSETS

INVESTMENTS IN ASSOCIATES

LOANS AND DEPOSITS

INVENTORIES AND WORK-IN-PROGRESS TRADE AND OTHER RECEIVABLES

CASH AND CASH EQUIVALENTS

EQUITY

NON-CONTROLLING INTERESTS EXPOSURE TO MARKET RISKS

PROVISIONS EMPLOYEES

POST-EMPLOYMENT AND OTHER EMPLOYEE BENEFIT OBLIGATIONS

TRADE PAYABLES AND OTHER LIABILITIES

OFF-BALANCE SHEET COMMITMENTS, CONTINGENT ASSETS AND CONTINGENT LIABILITIES

RELATED-PARTY TRANSACTIONS

COMPENSATION OF SENIOR EXECUTIVES

SHARE-BASED PAYMENTS INFORMATION ON FEES SCOPE OF CONSOLIDATION

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2018 REGISTRATION DOCUMENT HERMÈS INTERNATIONAL