GECINA - REFERENCE DOCUMENT 2017

03

CONSOLIDATED FINANCIAL STATEMENTS

STATEMENT OF CONSOLIDATED CASH FLOWS 3.4 60 NOTES TO THE CONSOLIDATED FINANCIAL 3.5 STATEMENTS 61 Highlights 3.5.1 61 General principles of consolidation 3.5.2 63 Accounting methods 3.5.3 72 Management of financial and operational risks 3.5.4 78 Notes to the consolidated statement of financial 3.5.5 position 79 Notes to the consolidated statement 3.5.6 of comprehensive income 91 Notes to the statement of consolidated cash flows 3.5.7 97 Segment reporting 3.5.8 100 Other information 3.5.9 102

CONSOLIDATED STATEMENT 3.1 OF FINANCIAL POSITION

56 56 57

Assets

Liabilities

CONSOLIDATED STATEMENT 3.2 OF COMPREHENSIVE INCOME STATEMENT OF CHANGES 3.3 IN CONSOLIDATED EQUITY

58

59

55

GECINA - REFERENCE DOCUMENT 2017