HERMÈS - 2018 Registration document

6

Parent company financial statements

Notes to the financial statements

NOTES TO THE FINANCIAL STATEMENTS

6.5

The 12-month financial year covers the period from 1 January through 31 December 2018. The following notes are an integral part of the annual financial statements.

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

ACCOUNTING RULES AND METHODS

301 302 302 303 303 303 304 304 305 305 306 306 306 306 307 307 308 309 312 312 313 313 313

OPERATING INCOME

COMPENSATION AND OTHER PERSONNEL COSTS AMORTISATION, DEPRECIATION AND PROVISIONS OTHER ELEMENTS OF FINANCIAL INCOME

EXTRAORDINARY INCOME

INCOME TAX

INTANGIBLE ASSETS AND PROPERTY, PLANT AND EQUIPMENT

FINANCIAL ASSETS

ANALYSIS OF ASSETS BY MATURITY

MARKETABLE SECURITIES

EQUITY

FREE SHARES PLANS

PROVISIONS AND IMPAIRMENT

ANALYSIS OF LIABILITIES BY MATURITY

NET CASH POSITION

RELATED-PARTY TRANSACTIONS EXPOSURE TO MARKET RISKS FINANCIAL COMMITMENTS

AVERAGE WORKFORCE

POST-EMPLOYMENT BENEFIT OBLIGATIONS COMPENSATION OF CORPORATE OFFICERS

SUBSEQUENT EVENTS

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2018 REGISTRATION DOCUMENT HERMÈS INTERNATIONAL