Econocom - 2019 Universal registration document

06 consolidated financial statements

notes to the consolidated financial statements

Basis of preparation 1. The consolidated financial statements of Econocom group (“the Group”) for the ژ year ended 31 ژ December 2019 include: the Financial statements of Econocom • group SE; the Financial statements of its • subsidiaries;

Accounting policies 1.1. As required by European Commission Regulation No. ژ 1606/2002 dated 19 ژ July 2002, Econocom’s consolidated financial statements for the 2019 fiscal ژ year have been prepared in accordance with the International Financial Reporting Standards (IFRS) as published by the International Accounting Standards Board (IASB) and adopted by the European Union. The accounting principles applied at 31 ژ December 2019 are the same as those used for the ژ year ended 31 ژ December 2018, except for the new standards and interpretations applicable as of 1 ژ January 2019 (see 1.1.1.), and the changes in presentation and methods (see 1.2.2.). These financial statements do not take into account any draft standards or interpretations which, at the end of the reporting date, were being developed as exposure drafts by the IASB (International Accounting Standards Board) or IFRIC (International Financial Reporting Interpretations Committee). All the standards adopted by the European Union are available on the European Commission website at the following address: https://ec.europa.eu/info/business- economy-euro/company-reporting-and -auditing/company-reporting/financial- reporting_fr#overview

the share of the net assets and profit (loss) • of equity-accounted companies (joint ventures and associates). Econocom is an independent group that designs, finances and oversees companies’ digital transformation. Econocom group SE, the Group’s parent company, is a European company (societas Europaea) with its registered office at Place du Champ de Mars, 5, 1050 Brussels. The Company is registered with the Brussels companies registry under number ژ 0422 ژ 646 ژ 816 and is listed on Euronext Brussels. The Board of Directors Meeting of 9 ژ March 2020 adopted and authorised the publication of the Consolidated financial statements for the ژ year ended 31 ژ December 2019. These financial statements will only be deemed final once they have been approved by the shareholders at the Annual General Meeting on 19 ژ May 2020.

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2019 annual report