(Entity that already applies the International Financial Reporting Standards)... II-1
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1 CONSOLIDATED FINANCIAL STATEMENTS December 31, 2016 (Entity that already applies the International Financial Reporting Standards)... I-1 Independent auditor's report... I-3 Consolidated statements of financial position... I-4 Consolidated statements of profit or loss... I-6 Consolidated statements of comprehensive income... I-7 Consolidated statements of changes in equity... I-8 Consolidated statements of cash flows... I-9 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Entity that already applies the International Financial Reporting Standards)... II-1 1. Nature of operations and general information... II Nature of operations... II General information... II-2 2. Adoption of new and amended standards and interpretations... II Changes in accounting policies... II Future changes in accounting policies... II-4 3. Significant accounting policies... II Basis of consolidation... II Foreign currency translation... II Financial instruments... II Hedge accounting... II Cash and cash equivalents... II Inventories... II Assets held for sale and discontinued operations... II Property, plant and equipment... II Goodwill and other intangible assets... II Borrowing costs... II Impairment of assets... II Government grants... II Provisions... II Employee benefits... II Income taxes... II Equity... II Share-based payment... II Revenue recognition... II Earnings per share... II Main sources of estimation uncertainty and critical judgments by management... II Critical judgments... II Estimates... II Business combinations... II Financial instruments... II Cash and cash equivalents... II-36 PAGE VII
2 8. Trade and other receivables... II Inventories... II Other financial assets... II Other assets... II Assets and liabilities held for sale... II Property, plant and equipment... II Goodwill and other intangible assets... II Equity securities accounted for using the equity method... II Bank overdraft... II Trade and other payables and provisions... II Borrowings... II Other financial liabilities... II Post-employment plans... II Income taxes... II Share capital... II Share-based payments... II Stock option plans... II SARs plans... II Expenses by nature... II Other operating income and expenses... II Finance income and costs... II Discontinued operations... II Earnings per share... II Non-cash profit or loss items... II Change in non-cash working capital items... II Fair value... II Financial risks... II Capital management disclosures... II Unrecognized commitments... II Related parties... II Events after the reporting period... II Segment reporting... II Contingencies... II-84 ALTERNATE PRESENTATIONS (Entity that already applies the International Financial Reporting Standards)... III-1 Statements of financial position with financial assets classified according to IFRS 7 and a third statement of financial position following a change in accounting policy... III-2 Statements of profit or loss with expenses by nature... III-3 Statements of comprehensive income on two pages with non-controlling interests presented separately and net income taxes reported... III-4 Alternate treatment of income taxes and interest in the statements of cash flows... III-6 Note 13. Property, plant and equipment... III-7 Note 20. Post-employment plans... III-9 PAGE VIII
3 Note 32. Financial risks (addition)... III-9 Investment properties... III-10 CONSOLIDATED FINANCIAL STATEMENTS December 31, 2016 (First-time adoption of International Financial Reporting Standards)... IV-1 Independent auditor's report... IV-3 Consolidated statements of financial position... IV-4 Consolidated statements of profit or loss... IV-6 Consolidated statements of comprehensive income... IV-7 Consolidated statements of changes in equity... IV-8 Consolidated statements of cash flows... IV-9 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (First-time adoption of International Financial Reporting Standards)... V Transition to IFRSs... V Basis of transition to IFRSs... V-3 Application of IFRS 1... V-3 Exemptions from full retrospective application elected by the Company... V Reconciliations between IFRSs and previous GAAP... V-4 Reconciliation of equity as at January 1, 2016 and December 31, V-4 Reconciliation of the statement of financial position as at January 1, V-5 Reconciliation of profit or loss and comprehensive income for the period ended December 31, V-7 Reclassifications... V-8 Effects of the transition to IFRSs... V-8 SEPARATE FINANCIAL STATEMENTS December 31, VI-1 Independent auditor's report... VI-3 Separate statements of financial position... VI-4 Separate statements of profit or loss... VI-6 Separate statements of comprehensive income... VI-7 Separate statements of changes in equity... VI-8 Separate statements of cash flows... VI-9 NOTES TO THE FINANCIAL STATEMENTS... VII-1 1. Nature of operations and general information... VII Nature of operations... VII General information... VII-2 2. Adoption of new and amended standards and interpretations... VII Changes in accounting policies... VII Future changes in accounting policies... VII-3 PAGE IX
4 3. Significant accounting policies... VII Foreign currency translation... VII Financial Instruments... VII Cash and cash equivalents... VII Inventories... VII Assets held for sale and discontinued operations... VII Property, plant and equipment... VII Intangible assets... VII Borrowing costs... VII Impairment of assets... VII Government grants... VII Provisions... VII Employee benefits... VII Income taxes... VII Equity... VII Revenue recognition... VII Main sources of estimation uncertainty and critical judgments by management... VII Critical judgment... VII Estimates... VII Financial instruments... VII Cash and cash equivalents... VII Trade and other receivables... VII Inventories... VII Other financial assets... VII Other assets... VII Assets and liabilities held for sale... VII Property, plant and equipment... VII Intangible assets... VII Bank overdraft... VII Trade and other payables and provisions... VII Borrowings... VII Other financial liabilities... VII Income taxes... VII Share capital... VII Expenses by nature... VII Other operating income and expenses... VII Finance income and costs... VII Discontinued operations... VII Non-cash profit or loss items... VII Change in non-cash working capital items... VII Fair value... VII Financial risks... VII Capital management disclosures... VII-53 PAGE X
5 29. Unrecognized commitments... VII Related parties... VII Events after the reporting period... VII-57 CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS March 31, VIII-1 Condensed consolidated interim statements of financial position... VIII-2 Condensed consolidated interim statements of profit or loss... VIII-4 Condensed consolidated interim statements of comprehensive income... VIII-5 Condensed consolidated interim statements of changes in equity... VIII-6 Condensed consolidated interim statements of cash flows... VIII-7 NOTES TO THE FINANCIAL STATEMENTS... IX-1 1. Nature of operations and general information... IX Nature of operations... IX General information... IX-2 2. Significant accounting policies... IX IFRS 15 Revenue from Contracts with Customers... IX IFRS 9 Financial Instruments... IX Significant accounting policy update... IX Transition... IX Classification and measurement of share-based payment transactions... IX IAS 40 Investment Property... IX Annual improvements to IFRSs cycle... IX IFRIC 22 Foreign Currency Transactions and Advance Consideration... IX Main sources of estimation uncertainty and critical judgments by management... IX Cyclicality of operations... IX Business combinations... IX Discontinued operations... IX Financial instruments... IX Presentation... IX Fair value... IX Inventories... IX Property, plant and equipment... IX Intangible assets... IX Provisions... IX Borrowings... IX Income taxes... IX Share capital... IX Revenue... IX Related parties... IX Events after the reporting period... IX Segment reporting... IX-48 PAGE XI
6 ALTERNATE PRESENTATIONS (Retrospective application of IFRS 15)... X-1 Retrospective application of IFRS 15 with restatement of prior periods... X-2 Condensed consolidated interim statements of financial position... X-3 Condensed consolidated interim statements of profit or loss... X-5 Condensed consolidated interim statements of comprehensive income... X-6 Condensed consolidated interim statements of changes in equity... X-7 2. Significant accounting policies... X IFRS 15, Revenue from Contracts with Customers... X Transition... X-9 APPENDICES I. Activity Report for the Continuous Disclosure Review Program (Autorité des marchés financiers) II. Statement on Implementation of New Accounting Standards (The Board of the International Organization of Securities Commissions) III. Better Communication in Financial Reporting Making disclosures more meaningful (IFRS Foundation) IV. Five Steps to Simplifying Financial Statements... 1 V. External links VI. List of IFRSs and interpretations VII. Fair value table VIII. Bibliography PAGE XII
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