_362 2023 UNIVERSAL REGISTRATION DOCUMENT_MICHELIN 5 FINANCIAL PERFORMANCE 2023 consolidated financial statements Notes to the consolidated financial statements DETAILED SUMMARY OF THE NOTES TO THE FINANCIAL STATEMENTS Note 1 GENERAL INFORMATION 363 Note 2 BASIS OF PREPARATION 363 Note 3 ACCOUNTING POLICIES 368 Note 4 CHANGES IN SCOPE OF CONSOLIDATION 381 Note 5 SEGMENT REPORTING 384 Note 6 EXPENSES BY NATURE 385 Note 7 EMPLOYEE BENEFIT COSTS 386 Note 8 SEGMENT OTHER INCOME AND EXPENSES 386 Note 9 OTHER OPERATING INCOME AND EXPENSES 386 Note 10 COST OF NET DEBT AND OTHER FINANCIAL INCOME AND EXPENSES 388 Note 11 INCOME TAX 389 Note 12 EARNINGS PER SHARE 390 Note 13 GOODWILL AND INTANGIBLE ASSETS 391 Note 14 PROPERTY, PLANT AND EQUIPMENT AND RIGHT-OF-USE ASSETS 394 Note 15 NON-CURRENT FINANCIAL ASSETS AND OTHER NON-CURRENT ASSETS 396 Note 16 DERIVATIVE INSTRUMENTS 397 Note 17 INVESTMENTS IN EQUITYACCOUNTED COMPANIES 400 Note 18 TAXES 403 Note 19 INVENTORIES 405 Note 20 TRADE RECEIVABLES 406 Note 21 CURRENT FINANCIAL ASSETS 407 Note 22 OTHER CURRENT ASSETS 407 Note 23 CASH AND CASH EQUIVALENTS 407 Note 24 SHARE CAPITAL AND SHARE PREMIUMS 408 Note 25 RESERVES 409 Note 26 FINANCIAL LIABILITIES 410 Note 27 PROVISIONS FOR EMPLOYEE BENEFIT OBLIGATIONS 413 Note 28 SHARE-BASED PAYMENTS 421 Note 29 PROVISIONS AND OTHER NONCURRENT LIABILITIES 422 Note 30 PROVISIONS AND OTHER CURRENT LIABILITIES 423 Note 31 NOTES TO THE STATEMENT OF CASH FLOWS 424 Note 32 COMMITMENTS AND CONTINGENCIES 425 Note 33 FINANCIAL RISK MANAGEMENT 426 Note 34 RELATED-PARTY TRANSACTIONS 433 Note 35 EVENTS AFTER THE REPORTING DATE 433 Note 36 LIST OF CONSOLIDATED COMPANIES 434 Note 37 STATUTORY AUDITORS' FEES 444
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