05 Financial performance Financial statements NOTES TO THE FINANCIAL STATEMENTS DETAILED SUMMARY OF THE NOTES TO THE FINANCIAL STATEMENTS Note 1 General information 446 Note 2 Significant events of the year 446 Note 3 Basis of preparation 447 Note 4 Summary of significant accounting policies 447 Note 5 Intangible assets 448 Note 6 Investments 449 Note 7 Maturities of loans and receivables 449 Note 8 Bonds 449 Note 9 Share capital and paid-in capital in excess of par 450 Note 10 Other equity 450 Note 11 Maturities of payables and long- and short‑term debt 451 Note 12 Related parties 451 Note 13 Revenue 451 Note 14 External charges 452 Note 15 Income tax 452 Note 16 Share-based payments 452 Note 17 Market risks and derivative financial instruments 453 Note 18 Management compensation 454 Note 19 Fees paid to the Statutory Auditors 454 Note 20 List of subsidiaries and affiliates 455 Note 21 Financial commitments 456 Note 22 Events after the reporting date 456 445 2024 UNIVERSAL REGISTRATION DOCUMENT_MICHELIN
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