Hermès // 2021 Universal Registration Document

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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

ACCOUNTING PRINCIPLES AND POLICIES ALTERNATIVE PERFORMANCE MEASURES

365 367 368 370 374 378 380 387 387 391 397 399 400 401 401 402

SEGMENT INFORMATION

ITEMS RELATING TO OPERATING ACTIVITIES

HEADCOUNT, PERSONNEL COSTS AND EMPLOYEE BENEFITS

INCOME TAX

GOODWILL, PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS, AND LEASES

INVESTMENTS IN ASSOCIATES

FINANCIAL ASSETS AND LIABILITIES – NET CASH POSITION MANAGEMENT OF MARKET RISKS AND DERIVATIVES

EQUITY – EARNINGS PER SHARE

PROVISIONS FOR RISKS AND EXPENSES AND OFF-BALANCE SHEET COMMITMENTS

RELATED-PARTY TRANSACTIONS

EVENTS AFTER THE REPORTING PERIOD

STATUTORY AUDITORS’ FEES SCOPE OF CONSOLIDATION

364 2021 UNIVERSAL REGISTRATION DOCUMENT HERMÈS INTERNATIONAL