Hermès // 2022 UNIVERSAL REGISTRATION DOCUMENT

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CONSOLIDATED FINANCIAL STATEMENTS NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

5.6 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

DETAILED CONTENTS NOTE 1

ACCOUNTING PRINCIPLES AND POLICIES ALTERNATIVE PERFORMANCE MEASURES

403 405 406 408 412 416 418 425 425 429 435 437 438 439 439 440

NOTE 2 NOTE 3 NOTE 4 NOTE 5 NOTE 6 NOTE 7 NOTE 8 NOTE 9

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

NOTE 10 MANAGEMENT OF MARKET RISKS AND DERIVATIVES

NOTE 11 EQUITY – EARNINGS PER SHARE

NOTE 12 PROVISIONS FOR RISKS AND EXPENSES AND OFF‑BALANCE SHEET COMMITMENTS

NOTE 13 RELATED‑PARTY TRANSACTIONS NOTE 14 EVENTS AFTER THE REPORTING PERIOD

NOTE 15 STATUTORY AUDITORS' FEES NOTE 16 SCOPE OF CONSOLIDATION

2022 UNIVERSAL REGISTRATION DOCUMENT HERMÈS INTERNATIONAL

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