MRM // 2021 Universal Registration Document

3

General information on the issuer and its share capital

Consolidated nancial statements for the nancial year ended 31 December 2021

2.

Notes to the consolidated financial statements

Detailed contents of notes

Page

Page

Note 1 Company profle and signifcant items

76 76 76 78

Note 6 Tax

101 101 101 101

1.1 1.2 1.3.

General information Highlights of the period

6.1 6.2 6.3

Group tax regime Income tax expense Deferred taxation

Events after 31 December 2021

Note 2 Accounting principles

79

Note 7 Segment information

102

2.1 2.2

Going concern principle

79

Note 8 Exposure to risks and hedging strategy

102 102 102 102 102 103 103 103 103 103 103 103 104 104 104

Presentation of the consolidated fnancial statements in accordance with IFRS

79

8.1 8.2 8.3 8.4 8.5

Foreign exchange risk

2.3

Critical accounting estimates and judgements

Interest rate risk

81

Liquidity risk

Credit risk

Note 3 Scope of consolidation

81 81 82

Property asset valuation risk

3.1 3.2

Consolidation methods

List of consolidated companies

Note 9 Financing commitments and guarantees

9.1 9.2

Commitments given Commitments received

Note 4 Notes to the balance sheet

83

4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9

Business combinations and asset purchases 83

Intangible assets

83 84 84 85 88 89 90 91 92 93 94 94 96 96 98 98 99 99 99

Note 10 Employee remuneration and benefts

Rights of use

10.1 10.2

Headcount and personnel expenses

Property, plant and equipment

Employee benefts

Investment properties Assets held for sale

Note 11 Additional information

Trade receivables and related accounts

11.1 11.2

Related parties

Other receivables

Relations with the Statutory Auditors

Derivatives

4.10 4.11 4.12 4.13 4.14 4.15

Cash and cash equivalents

Equity

Provisions

Borrowings and fnancial debt Other payables and accruals

Fair value levels

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 income

External property expenses not recovered

Operating expenses

Other operating income and expenses Gains (losses) on disposals of properties

100 100 100

Change in fair value of properties

Net borrowing cost

Change in fair value of fnancial instruments and marketable securities

100 100

5.9

Earnings per share

M.R.M. 2021 UNIVERSAL REGISTRATION DOCUMENT

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