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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