MRM // 2022 Universal Registration Document
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General information on the issuer and its share capital
Pro forma financial information
Note 5 Pro forma adjustments
Pro forma adjustments concern only the financing of the Acquisition Transaction. The use of bank borrowings of €42.0 million generated an estimated interest expense of €0.8 million for the period from 1 January 2022 to 15 November 2022, calculated using the three-month Euribor rate recorded over this period, floored at zero + margin. In accordance with IFRS 9 – Financial Instruments: Recognition and Measurement, the bank debt discounting charge was estimated at €82 thousand.
For the preparation of the pro forma financial information in the income statement, it was assumed that the change in value of hedging instruments was zero. As the transfer taxes and ancillary costs related to the acquisition of the properties are already fully reflected in the consolidated income statement of the M.R.M. group as of 31 December 2022, they were therefore not subject to a pro forma adjustment.
M.R.M. 2022 UNIVERSAL REGISTRATION DOCUMENT
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