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

Standards, amendments and interpretations published but not mandatory as of 1 January 2022 Standards, amendments and interpretations for application published by the IASB and adopted by the European Union: applicable early as of 1 January 2022 and mandatory as of 1 January 2023: • Definition of Accounting Estimates (Amendments to IAS 8); • Disclosures on Accounting Principles and Methods (Amendments to IAS 1); • Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12); • IFRS 17 – Insurance Contracts (replacing IFRS 4); • Initial Application of IFRS 17 and IFRS 9 – Comparative Information. The Group did not apply any of these new amendments early in the 2022 financial year. Standards, amendments and interpretations published by the IASB as of 1 January 2023 but not yet adopted by the European Union: • Classification of Liabilities as Current or Non-current (Amendments to IAS 1); • Lease Liability in a Sale and Leaseback (Amendments to IFRS 16). The entry into force of these amendments is scheduled for 1 January 2024. Accounting treatment of support measures granted to tenants in the context of the health crisis In the context of the health crisis linked to the COVID-19 pandemic, the Group was required to grant rent write-off on a case-by-case basis to its tenants whose activity had been strongly impacted during the various lockdown periods in 2020 and 2021. As of 31 December 2021, provisions for these possible support measures amounted to €0.7 million. During 2022, M.R.M. finalised all of its discussions with its tenants by signing fourteen agreements representing €0.3 million of rent write off, thus crystallising the support previously provisioned. As of 31 December 2022, there were no longer any provisions in this respect in the financial statements. Rent write-off accompanied by compensatory measures f modifying the terms of the lease within the meaning of IFRS 16, such as an extension of the lease term or a waiver to give notice at the next three-year deadline, have been spread over the fixed term of the lease in accordance with the standard. As a result, €0.4 million has been spread over nine years, resulting in a negative impact of €72 thousand on gross rental

income in 2022 and of around €30 thousand to €65 thousand per annum over the next few years. Other rent write-off, without compensatory measures modifying the terms of the lease within the meaning of IFRS 16, are recognised as operating expenses. In 2022, the impact was €(0.2) million before provision reversals (zero impact taking into account provision reversals). The statement of financial position is presented by separating current and non-current assets and liabilities: • non-current assets consist of investment properties, right of-use assets, property, plant and equipment and intangible assets, and deposits paid; • current assets consist of property assets held for sale, all operating and tax-related receivables, and any other assets with an initial maturity of under one year or undated; • liabilities are classified as current or non-current depending on their due date. As a result, bank borrowings, guarantee deposits received and tax-related liabilities have been split into liabilities of under one year and liabilities of over one year, in accordance with the repayment schedules. Operating payables with a maturity of under one year constitute current liabilities. Income and expense items recognised during the period are presented in two statements: • one statement detailing profit or loss items – the consolidated income statement; • one statement starting with profit (loss) for the period and itemising other items of comprehensive income – the consolidated comprehensive income statement. The consolidated income statement thus splits out the following items: • operating income, as defined by CNC Recommendation 2009 R-03, includes recurring items of current income as well as changes in the fair value of properties, gains (losses) on disposal or the scrapping of investment properties (total or partial), and other operating income and expenses; • financial profit (loss) is the sum of financial income and expenses, other financial income and expenses, changes in the value of financial instruments (interest rate caps and marketable securities), and discounted payables and receivables; • profit (loss) for the period before tax is the sum of operating income, financial profit (loss) and other non-operating income and expenses. 2.2.1 Consolidated statement of financial position 2.2.2 Statement of consolidated comprehensive income

M.R.M. 2022 UNIVERSAL REGISTRATION DOCUMENT

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