MRM // 2022 Universal Registration Document

3

General information on the issuer and its share capital

Consolidated financial statements for the financial year ended 31 December 2022

2.

Notes to the consolidated financial statements

Detailed contents of notes

Page

Page

Note 1 Company profile and significant items

76 76 76 78

Note 6 Taxes

102 102 102 102

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 2022

Note 2 Accounting principles

78

Note 7 Segment information

103

2.1 2.2

Going concern principle

78

Note 8 Exposure to risk and hedging strategy

103 103 103 103 103 104 104 104 104 104 104 105 105 105 105

Presentation of the consolidated financial statements in accordance with IFRS

78

8.1 8.2 8.3 8.4 8.5

Foreign exchange risk

2.3

Critical accounting estimates and judgements

Interest rate risk

80

Liquidity risk

Credit risk

Note 3 Scope of consolidation

80 80 81

Property asset valuation risk

3.1 3.2

Consolidation methods

List of consolidated companies

Note 9 Financing and guarantee commitments

9.1 9.2

Commitments given Commitments received

Note 4 Notes to the balance sheet

82

4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9

Business combinations and asset purchases 82

Intangible assets

84 84 85 86 90 90 91 92 93 94 95 95 97 97

Note 10 Employee remuneration and benefits

Rights of use

10.1 10.2

Headcount and personnel expenses

Property, plant and equipment

Employee benefits

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 financial debt Other payables and accruals

Fair value levels

Note 5 Notes to the statement of comprehensive income

99

5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8

Gross rental income

99

External property expenses not recovered

100 100 100 101 101 101

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 financial instruments and marketable securities

101 101

5.9

Earnings per share

M.R.M. 2022 UNIVERSAL REGISTRATION DOCUMENT

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