MRM - 2019 Universal Registration Document

3

General information on the issuer and its share capital

Consolidated financial statements for the financial year ended 31 December 2019

2.

Notes to the consolidated financial statements

Detailed contents of notes

Page

Page

69

91

Note 1 Company profile and significant items

Note 6 Tax

1.1 1.2 1.3

General information Highlights of the period

69 69 71

6.1 6.2 6.3

Group tax status

91 91 91

Tax expense Deferred tax

Subsequent events

71

92

Note 2 Accounting principles

Note 7 Segment information

2.1 2.2

Going concern principle

71

7.1 7.2

Income statement by segment

92 93

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

Statement of financial position by segment

71 73

94

Note 8 Exposure to risk and hedging strategy

2.3

8.1 8.2 8.3 8.4 8.5

Foreign exchange risk

94 94 94 94 95

73

Note 3 Scope of consolidation

Interest rate risk

3.1 3.2

Consolidation methods List of consolidated entities

73 74

Liquidity risk

Credit risk

Property asset valuation risk

74

Note 4 Notes to the balance sheet

95

Note 9 Financing commitments and guarantees

4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9

Business combinations and asset purchases 74

Intangible assets Right-of-use assets

75 75 76 76 79 80 81 82 83 83 84 85 86 87 87 88 89 89 89 90 90 90

9.1 9.2

Commitments given Commitments received

95 95

Property, plant and equipment

95

Note 10 Employee remuneration and benefits

Investment property Assets held for sale Trade receivables Other receivables

10.1 10.2

Workforce and payroll expenses

95 95

Employee benefits

96

Note 11 Additional information

Derivatives

4.10 4.11 4.12 4.13 4.14 4.15 4.16

Cash and cash equivalents

11.1 11.2

Related parties

96 96

Equity

Relations with the Statutory Auditors

Provisions

Loans and borrowings

Debts payable against non-current assets Other liabilities and adjustment accounts

Fair value measurement

Note 5 Notes to the statement of comprehensive income

88

5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8

Gross rental income

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

90 90

5.9

Earnings per share

68

M.R.M. 2019 UNIVERSAL REGISTRATION DOCUMENT