Hermès - Registration Document 2016

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

ACCOUNTING PRINCIPLES AND POLICIES

169 177 177 178 178 178 179 179 181 181 182 182 183 183 184 184 184 185 185 186 188 188 196 197 197 202 203 203 204 205 206 207

ANALYSIS OF THE MAIN CHANGES IN THE SCOPE OF CONSOLIDATION

SEGMENT INFORMATION

COST OF SALES

SELLING, MARKETING AND ADMINISTRATIVE EXPENSES

OTHER INCOME AND EXPENSES

NET FINANCIAL INCOME

INCOME TAX

NET EARNINGS PER SHARE

GOODWILL

INTANGIBLE ASSETS

PROPERTY, PLANT AND EQUIPMENT

INVESTMENT PROPERTY

FINANCIAL ASSETS

INVESTMENTS IN ASSOCIATES

LOANS AND DEPOSITS

INVENTORIES AND WORK-IN-PROGRESS TRADE AND OTHER RECEIVABLES

CASH AND CASH EQUIVALENTS

EQUITY

NON-CONTROLLING INTERESTS EXPOSURE TO MARKET RISKS

PROVISIONS EMPLOYEES

POST-EMPLOYMENT AND OTHER EMPLOYEE BENEFIT OBLIGATIONS

TRADE PAYABLES AND OTHER LIABILITIES

OFF BALANCE SHEET COMMITMENTS, CONTINGENT ASSETS AND CONTINGENT LIABILITIES

RELATED-PARTY TRANSACTIONS SENIOR EXECUTIVE COMPENSATION

SHARE-BASED PAYMENTS INFORMATION ON FEES SCOPE OF CONSOLIDATION

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2016 REGISTRATION DOCUMENT HERMÈS INTERNATIONAL