MRM - 2018 Registration document

3

General information on the issuer and its capital

Consolidated financial statements for the financial year ended 31 December 2018

2.

Notes to the consolidated financial statements

Detailed contents of notes

Page

Page

Note 1 Company profile and significant items

74 74 74 75

Note 6 Tax

96 96 96 96 97 97 98 99 99 99 99 99

1.1 1.2 1.3

General information Highlights of the period

6.1 6.2 6.3

Group tax status

Tax expense Deferred tax

Subsequent events

Note 2 Accounting principles

76

Note 7 Segment information

2.1 2.2

Going concern principle

76

7.1 7.2

Income statement by segment Statement of financial position

Presentation of the consolidated financial statements in accordance with IFRS Key accounting estimates and judgements

76 78 78 78 79

Note 8 Exposure to risk and hedging strategy

2.3

8.1 8.2 8.3 8.4 8.5

Foreign exchange risk

Note 3 Scope of consolidation

Interest rate risk

3.1 3.2

Consolidation methods List of consolidated entities

Liquidity risk

Credit risk

Property asset valuation risk

100

Note 4 Notes to the balance sheet

79

Note 9 Financing commitments and guarantees

100 100 100 100 100 100 101 101 101

4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9

Business combinations and asset purchases 79

Intangible assets Tangible assets

80 80 81 84 85 85 87 88 88 89 90 91 92 92 93 94 94 94 95 95 95 93

9.1 9.2

Commitments given Commitments received

Investment properties Assets held for sale

Note 10 Employee remuneration and benefits

Trade receivables Other receivables

10.1 10.2

Workforce and payroll expenses

Employee benefits

Derivatives

Note 11 Additional information

Cash and cash equivalents

4.10 4.11 4.12 4.13 4.14 4.15

Equity

11.1 11.2

Related parties

Provisions

Relations with the Statutory Auditors

Loans and borrowings

Debts payable against non-current assets

Other liabilities

Fair value measurement

Note 5 Notes to the statement of comprehensive income

5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8

Gross rental revenues

External property expenses not recovered

Operating expenses

Other operating income and expenses Result on disposals of properties Change in fair value of properties

Net borrowing cost

Change in fair value of financial instruments and marketable securities

95 95

5.9

Earnings per share

M.R.M. 2018 REGISTRATION DOCUMENT

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