Econocom - 2019 Universal registration document

06 consolidated financial statements

notes to the consolidated financial statements

Notes to the consolidated 5. financial statements

157 164 173 176 184 185 186 189

Basis of preparation

1.

Basis and scope of consolidation

2. 3. 4. 6. 7. 8. 9.

Segment reporting

Profit (loss) from continuing operations

Other non-recurring operating income and expenses 5.

Net financial expense

Income tax

Basic earnings per share

Goodwill and impairment testing 191 Intangible assets, property, plant and equipment and ژ long-term ژ financial ژ assets 10. 195 Residual interest in leased assets and gross liability commitments for purchases 11. of ژ leased assets 205 Operating assets and liabilities 12. 207 Financial instruments 13. 211 Cash, gross debt and net debt 14. 216 Equity 15. 222 Provisions 16. 230 Provisions for pensions and other post-employment benefit obligations 17. 232 Notes to the consolidated statement of cash flows 18. 237 Risk management 19. 241 Off-balance sheet commitments 20. 246 Information on the transfer of financial assets 21. 247 Related-party information 22. 250 Subsequent events 23. 253 Assessments made by Management and sources of ژ uncertainty 24. 254

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2019 annual report