Hermès - Registration Document 2016
5
CONSOLIDATED FINANCIAL STATEMENTS NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
2015
Held-to- maturity assets
Available- for-sale assets
Liabilities at fair value
Liabilities at amortised cost
Effective interest rate
Assets at fair value
Loans and receivables
Net carrying amount
Evaluation level
Interest rate
Fair value
Notes
In millions of euros
Financial investments
14
-
20.3
- -
12.7
- - -
- - -
32.9
32.9
- - -
- - -
Liquidity contract
14 9.3
- -
- -
9.3 0.0
9.3 0.0
1
Other financial assets Other non-consolidated investments
14
-
0.0
-
14
-
-
-
0.1
-
-
0.1
0.1
-
-
-
Held-to-maturity securities Financial assets
14 14 16
-
-
-
-
- - -
- - -
-
-
-
-
-
9.3 20.3 0.0 12.8
42.4 50.6
42.4 50.6
Loans and deposits Trade and other receivables Foreign currency derivative assets Cash and cash equivalents Bank overdrafts
-
50.6
-
-
-
-
-
18
-
523.8
-
-
-
-
523.8 523.8
-
-
-
22.2.3
39.0
-
-
-
-
-
39.0
39.0
2
19 22 22 22 22 22
839.5 749.7
- - - - - -
- - - - - -
- - - - - -
-
1,589.2 1,589.2
1
-
- -
- - - - -
- - - - -
(17.6)
(17.6)
(17.6)
-
*
Loan Brazil Loan Japan Loan India
(5.9) (4.2) (2.5) (1.8)
(5.9) (4.2) (2.5) (1.8)
(5.9) (4.2) (2.5) (1.8)
- 15.3% 15.3%
- - -
0.3% 0.3% 9.6% 9.6% 2.3% 2.3%
Other borrowings Current accounts in debit
22 22
- -
- -
- -
- -
- -
(0.1)
(0.1)
(0.1)
-
*
- -
Financial debts
(32.0)
(32.0)
(32.0)
-
Trade payables and other liabilities Foreign currency derivative liabilities Other derivatives – liabilities
26
-
-
-
-
- (1,088.4) (1,088.4) (1,088.4)
-
-
-
22.2.3
-
-
-
-
(35.8)
-
(35.8)
(35.8)
2
-
-
-
-
-
-
(1.2)
-
(1.2)
(1.2)
2
-
-
* Interest rates are floating rates.
For 2016 and 2015, there were no transfers between levels 1 and 2 for financial assets and liabilities recognised at fair value.
PROVISIONS
NOTE 23
Exchange rate impact
Other and reclassifications
31/12/2015
Depreciations
Reversals 1
31/12/2016
In millions of euros
Current provisions
58.8
65.5
(23.0)
0.5 0.0 0.5
(7.0)
94.7
Non-current provisions
2.6
1.9
(3.9)
2.7
3.5
TOTAL
61.4
67.5
(26.9)
(4.3)
98.1
(1) Of which €15.9 million reversed and used.
196
2016 REGISTRATION DOCUMENT HERMÈS INTERNATIONAL
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