MRM - 2020 Universal Registration Document

3

General information on the issuer and its share capital

Consolidated financial statements for the financial year ended 31 December 2020

2.

Notes to the consolidated financial statements

Detailed contents of notes

Page

Page

Note 1 Company profile and significant items

74

Note 6 Tax

97

1.1 1.2 1.3

General information Highlights of the period

74 74 76

6.1 6.2 6.3

Group tax regime Income tax expense Deferred taxation

97 97 97

Events after 31 December 2020

Note 2 Accounting principles

76

Note 7 Segment information

98

2.1 2.2

Going concern principle

76

7.1 7.2

Segment income statement

98 99

Presentation of the consolidated nancial statements in accordance with IFRS

Statement of segment financial position

76

Note 8 Exposure to risk and hedging strategy

100

2.3

Critical accounting estimates and judgments 78

8.1 8.2 8.3 8.4 8.5

Currency risk

100 100 100 100 101

Note 3 Scope of consolidation

79

Interest rate risk

3.1 3.2

Consolidation methods

79 80

Liquidity risk

List of consolidated companies

Credit risk

Property asset valuation risk

Note 4 Notes to the balance sheet

80

Note 9 Financing commitments and guarantees 101 9.1 Commitments given 101 9.2 Commitments received 101 Note 10 Employee remuneration and benefits 101 10.1 Headcount and personnel expenses 101 10.2 Benefits 101 Note 11 Additional information 102 11.1 Related parties 102 11.2 Relations with the Statutory Auditors 102

4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9

Business combinations and asset purchases 80

Intangible assets

81 81 82 82 85 86 87 88 89 89 90 91 92 93 94 95 94 94 96 96 96

Rights of use

Property, plant and equipment

Investment properties Assets held for sale

Trade receivables and related accounts

Other receivables

Derivative financial instruments Cash and cash equivalents

4.10 4.11 4.12 4.13 4.14 4.15

Equity

Provisions

Borrowings and financial debt Other payables and accruals

Fair value levels

Note 5 Notes to the statement of comprehensive income

94

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 Gains (losses) on disposals of properties

Change in fair value of properties

Net borrowing cost

Change in fair value of nancial instruments and marketable securities

96 96

5.9

Earnings per share

M.R.M. 2020 UNIVERSAL REGISTRATION DOCUMENT

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