Rapport annuel 2018

Galenica financial statements 2018 | 81 Finance Consolidated financial statements 2018 82 Key figures 83 Consolidated statement of income 84 Consolidated statement of comprehensive income 85 Consolidated statement of financial position 86 Consolidated statement of cash flows 87 Consolidated statement of changes in equity 88 Notes to the consolidated financial statements of the Galenica Group 88 1. Group organisation 88 2. Accounting principles 92 3. Operating segment information 95 4. Business combinations and disposals 97 5. Net sales 98 6. Other income 98 7. Personnel costs 98 8. Other operating costs 99 9. Financial result 99 10. Earnings per share 100 11. Income taxes 102 12. Inventories 103 13. Trade and other receivables 104 14. Property, plant and equipment 105 15. Intangible assets 107 16. Investments in associates and joint ventures 108 17. Financial assets 108 18. Financial liabilities 109 19. Trade and other payables 109 20. Provisions 110 21. Contingent liabilities and commitments 111 22. Employee benefit plans 116 23. Shareholders’ equity 117 24. Financial instruments 120 25. Financial risk management 122 26. Capital management 123 27. Share-based payments 124 28. Related party transactions 125 29. Lease liabilities 125 30. Subsequent events 126 31. Group companies 127 Statutory auditor’s report on the audit of the consolidated financial statements Consolidated financial statements 2018 of the Galenica Group