HERMES_REGISTRATION_DOCUMENT_2017

6

PARENT COMPANY FINANCIAL STATEMENTS

NOTE TO THE FINANCIAL STATEMENTS

NOTE TO THE FINANCIAL STATEMENTS

6.5

The financial year covers the 12 months from 1 January through 31 December 2017. The following notes are an integral part of the 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

ACCOUNTING RULES AND METHODS

253 254 255 255 256 256 257 258 258 259 259 259 260 260 261 264 265 265

OPERATING INCOME

SOCIAL SECURITY AND SIMILAR EXPENSES

NET EXTRAORDINARY INCOME

INCOME TAX

INTANGIBLE ASSETS AND PROPERTY, PLANT AND EQUIPMENT

FINANCIAL ASSETS

ANALYSIS OF ASSETS BY MATURITY

MARKETABLE SECURITIES

EQUITY

PROVISIONS AND IMPAIRMENT

ANALYSIS OF LIABILITIES BY MATURITY

NET CASH POSITION

RELATED-PARTY TRANSACTIONS

EXPOSURE TO MARKET RISKS AND FINANCIAL COMMITMENTS

EMPLOYEES

POST-EMPLOYMENT BENEFIT OBLIGATIONS COMPENSATION OF CORPORATE OFFICERS

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2017 REGISTRATION DOCUMENT HERMÈS INTERNATIONAL