Hermès // 2022 UNIVERSAL REGISTRATION DOCUMENT

PARENT COMPANY FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS

6.5 NOTES TO THE FINANCIAL STATEMENTS

The 12‑month financial year covers the period from 1January through 31December 2022. The following notes are an integral part of the annual financial statements.

The annual financial statements and notes to the financial statements are presented in euros. Unless otherwise stated, the values shown in the tables are expressed in millions of euros and rounded to the nearest million. As a result, in certain cases, the effects of rounding up/down can lead to a non‑significant difference in the totals or changes. In addition, the ratios and differences are calculated on the basis of the underlying amounts and not on the basis of rounded amounts. The Company’s annual financial statements are prepared in accordance with the French general accounting plan (PCG) as described by ANC regulation no. 2014‑03 and updated in accordance with all regulations that have subsequently modified it.

DETAILED CONTENTS

NOTE 1 NOTE 2 NOTE 3 NOTE 4 NOTE 5 NOTE 6 NOTE 7 NOTE 8 NOTE 9

CHANGE IN METHOD OPERATING ITEMS

454 454 456 457 458 459 460 463 466 466 467 467

HEADCOUNT, PERSONNEL COSTS AND EMPLOYEE BENEFITS

EXTRAORDINARY INCOME

INCOME TAX

PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS FINANCIAL ASSETS AND LIABILITIES – NET CASH POSITION MANAGEMENT OF MARKET RISKS AND DERIVATIVES

SHARE CAPITAL

NOTE 10 PROVISIONS FOR RISKS AND EXPENSES AND OFF‑BALANCE SHEET COMMITMENTS

NOTE 11 RELATED‑PARTY TRANSACTIONS NOTE 12 EVENTS AFTER THE REPORTING PERIOD

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2022 UNIVERSAL REGISTRATION DOCUMENT HERMÈS INTERNATIONAL

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