HERMÈS - 2020 Universal registration document

5

CONSOLIDATED FINANCIAL STATEMENTS NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

5.6

DETAILED CONTENTS

NOTE 1 NOTE 2 NOTE 3 NOTE 4 NOTE 5 NOTE 6 NOTE 7 NOTE 8 NOTE 9 NOTE 10 NOTE 11 NOTE 12 NOTE 13 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 NOTE 35

ACCOUNTING PRINCIPLES AND POLICIES

359 368 368 369 370 370 371 371 371 371 373 373 374 374 376 377 377 377 378 378 378 379 379 381 381 388 389 389 393 393 394 395 395 395 396

ANALYSIS OF THE MAIN CHANGES IN THE SCOPE OF CONSOLIDATION

ALTERNATIVE PERFORMANCE MEASURES

SEGMENT INFORMATION

COST OF SALES

SALES AND ADMINISTRATIVE EXPENSES

OTHER INCOME AND EXPENSES

OTHER NON-RECURRING INCOME AND EXPENSES

NET FINANCIAL INCOME

INCOME TAX

EARNINGS PER SHARE

GOODWILL

INTANGIBLE ASSETS

LEASES

PROPERTY, PLANT AND EQUIPMENT

INVESTMENT PROPERTY

FINANCIAL ASSETS

INVESTMENTS IN ASSOCIATES

LOANS AND DEPOSITS

INVENTORIES AND WORK-IN-PROGRESS TRADE RECEIVABLES AND OTHER ASSETS

CASH AND CASH EQUIVALENTS

EQUITY

NON-CONTROLLING INTERESTS EXPOSURE TO MARKET RISKS

PROVISIONS EMPLOYEES

POST-EMPLOYMENT AND OTHER EMPLOYEE BENEFIT OBLIGATIONS

ACCOUNTS PAYABLE AND OTHER LIABILITIES

OFF-BALANCE SHEET COMMITMENTS, CONTINGENT ASSETS AND LIABILITIES

RELATED-PARTY TRANSACTIONS SENIOR EXECUTIVE COMPENSATION

SHARE-BASED PAYMENTS INFORMATION ON FEES SCOPE OF CONSOLIDATION

358 2020 UNIVERSAL REGISTRATION DOCUMENT HERMÈS INTERNATIONAL