MRM_REGISTRATION_DOCUMENT_2017
3
General information on the issuer and its share capital
Consolidated financial statements for the year ended 31 December 2017
2.
Notes to the consolidated financial statements
Detailed contents of notes
Page Nb
Page Nb
Note 1 Company profile and significant items
76 76 76 78
Note 6 Tax
97 97 98 98
1.1 1.2 1.3
General information Highlights of the period
6.1 6.2 6.3
Group tax status
Tax expense Deferred tax
Subsequent events
Note 2 Accounting principles and methods
79
Note 7 Segment information
98
2.1 2.2
Going concern principle
79
7.1 7.2
Income statement by segment Statement of financial position
99
Presentation of the consolidated financial statements in accordance with IFRS Key accounting estimates and judgements
100
79 80 81 81 81
Note 8 Exposure to risk and hedging strategy
101 101 101 101 101
2.3
8.1 8.2 8.3 8.4 8.5
Foreign exchange risk
Note 3 Scope of consolidation
Interest rate risk
3.1 3.2
Consolidation methods List of consolidated entities
Liquidity risk
Credit risk
Property asset valuation risk 101 Note 9 Financing commitments and guarantees 102 9.1 Commitments given 102 9.2 Commitments received 102 Note 10 Employee remuneration and benefits 102 10.1 Workforce and payroll expenses 102 10.2 Employee benefits 102 Note 11 Additional information 103 11.1 Related parties 103 11.2 Relations with Statutory Auditors 103
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 Tangible assets
82 83 83 86 87 88 89 90 90 91 92 93 94 94 95 96 96 96 97 97 97 95
Investment properties Assets held for sale
Trade receivables Other receivables
Derivatives
Cash and cash equivalents
4.10 4.11 4.12 4.13 4.14 4.15
Equity
Provisions
Loans and borrowings
Debts payable against non-current assets
Other liabilities
Fair value measurement
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 revenues
External property expenses not recovered
Operating expenses
Other operating income and expenses Result on disposals of properties Change in fair value of properties
Net borrowing cost
Change in fair value of financial instruments and marketable securities
97 97
5.9
Earnings per share
M.R.M. 2017 REGISTRATION DOCUMENT
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