Altamir - Registration Document 2016

3

FINANCIAL STATEMENTS

Consolidated financial statements

3.1.6 NOTES TO THE CONSOLIDATED (IFRS) FINANCIAL STATEMENTS

CONTENTS

Entity presenting the financial statements

107

Amount attributable to Apax France VIII-B/France IX-B/Apax VIII LP Class C unitholders

NOTE 1

NOTE 14

Basis of preparation

107

NOTE 2

117

Principal accounting methods

108

NOTE 3

NOTE 15 Other current financial liabilities

118

Determination of fair value

109

NOTE 4

Valuation differences on divestments during the year

NOTE 16

118

Significant events during the year

109

NOTE 5

NOTE 17 Other portfolio income

118

Details of financial instruments in the consolidated balance sheet and income statement

NOTE 6

Purchases and other external expenses (incl. tax)

NOTE 18

111

118

Investment portfolio

115

NOTE 7

NOTE 19 Taxes, fees and similar payments

119

Other non-current financial assets

116

NOTE 8

NOTE 20 Other expenses

119

Non-current and current sundry receivables 116

NOTE 9

NOTE 21 Income from cash investments

119

NOTE 10 Other current financial assets

116

NOTE 22 Financial income

119

Cash and cash equivalents

116

NOTE 11

NOTE 23 Interest and similar expenses

119

NOTE 12 Shareholders’ equity

117

NOTE 24 Sensitivity

120

Amount attributable to general partner and Class B shareholders

NOTE 13

NOTE 25 Earnings per share

123

117

NOTE 26 Related parties

123

NOTE 27 Contingent liabilities

124

106 REGISTRATION DOCUMENT 1 ALTAMIR 2016

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