FFP_REGISTRATION_DOCUMENT_2017

FINANCIAL STATEMENTS

Consolidated financial statements

Notes to the consolidated financial statements

General information

124 124 128 129 129 129 130 130 130 130 131 131 131 132 132 132 132 132 133 134 143 144 144 144 145 145 147 150 150 151 151 151 152 156 161 163 163 163 164 164

Accounting policies Scope of consolidation

Note 1 Note 2

Financial statements

Income from available-for-sale securities and other long-term investments

Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Note 9 Note 10 Note 11 Note 12

Income from investment properties Income from other activities General administrative expenses

Cash management income

Impairment of available-for-sale securities

Cost of debt

Share in the profit or loss of associates

Income tax

Earnings per share

Other comprehensive income

Details of other comprehensive income

Note 13

Balance sheet - Assets

Intangible assets

Note 14 Note 15 Note 16 Note 17 Note 18 Note 19 Note 20 Note 21 Note 22 Note 23 Note 24 Note 25 Note 26 Note 27 Note 28 Note 29 Note 30 Note 31 Note 32 Note 33 Note 34

Property, plant and equipment Non-current financial assets Tax receivable and payable

Inventories

Other receivables

Cash and cash equivalents

5 .1

Balance sheet - Equity and Liabilities

Equity

Current and non-current financial liabilities

Provisions

Pension obligations and similar

Other current and non-current liabilities

Additional information

Change in working capital requirement

Financial Instruments Market risk management

Segment reporting

Related-party transactions Executive compensation

Off-balance sheet commitments

Statutory Auditors’ fees Post-balance sheet events

123

FFP

2017 REGISTRATION DOCUMENT