MRM // 2022 Universal Registration Document

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General information on the issuer and its share capital

Consolidated financial statements for the financial year ended 31 December 2022

Distribution to shareholders The Ordinary General Meeting of 9 June 2022 authorised, in its fourth resolution, a cash distribution of €1.80 per share in respect of the 2021 financial year. This amount includes a dividend distribution of €1.13 per share and a premium distribution of €0.67 per share.

Restated for treasury shares, the total distribution amount was €3,929,497.20. The ex-dividend date was 13 June 2022, and payment was made on 15 July 2022.

1.3 Events after 31 December 2022 None.

Note 2 Accounting principles

The main accounting policies applied in preparing the consolidated financial statements are presented below. Unless stated otherwise, these methods have been applied consistently across all periods presented.

2.1 Going concern principle The financial statements as of 31 December 2022 were prepared on the basis of the going concern principle, taking into account the operations carried out during the year and described in note 1.2 “Highlights of the period”. 2.2 Presentation of the consolidated financial statements in accordance with IFRS Pursuant to Regulation (EC) 1606/2002 of 19 July 2002, M.R.M. group’s consolidated financial statements as of 31 December 2022 were prepared in accordance with the standards and interpretations applicable at that date as published by the International Accounting Standards Board (IASB) and adopted by the European Union at the date the financial statements were approved by the Board of directors. These accounting rules, which can be accessed via the European Commission’s website (https://ec.europa.eu/info/ business-economy-euro/company-reporting-and-auditing/ company-reporting/financial-reporting_en), are the international accounting standards (IAS) and international financial reporting standards (IFRS) and the interpretations by the Standing Interpretations Committee (SIC) and the International financial reporting Interpretations Committee (IFRIC). The Group’s consolidated financial statements were prepared on the basis of the historical cost principle except for investment properties, financial instruments and assets held for sale which are measured at fair value as per IAS 40, IAS 32 and 39 and IFRS 5.

Preparing the financial statements in accordance with IFRS requires certain critical accounting estimates to be made. The Group is also required to exercise its judgement when applying accounting policies. The most critical areas in terms of judgement or complexity, or those for which the assumptions and estimates are material with respect to the consolidated financial statements, are set out in note 4.5 on the fair value of investment properties. On 7 March 2023, the Board of directors authorised the publication of the Group’s consolidated financial statements as of 31 December 2022. The standards, amendments to standards and interpretations published by IASB and presented below are applicable for financial years beginning as of 1 January 2022: • Onerous Contracts – Cost of Fulfilling a Contract (Amendments to IAS 37). These amendments specify the costs to be used in the analysis of onerous contracts; • Reference to the Conceptual Framework (Amendments to IFRS 3); • Property, Plant and Equipment – Proceeds before Intended Use (Amendments to IAS 16). These new texts had no significant impact on the Group’s results and financial position as of 31 December 2022. Standards, amendments and interpretations applicable as of 1 January 2022

M.R.M. 2022 UNIVERSAL REGISTRATION DOCUMENT

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