Econocom - 2019 Universal registration document

156 2019 annual report 06 consolidated financial statements notes to the consolidated financial statements Notes to the consolidated 5. financial statements Basis of preparation 1. 157 Basis and scope of consolidation 2. 164 Segment reporting 3. 173 Profit (loss) from continuing operations 4. 176 Other non-recurring operating income and expenses 5. 184 Net financial expense 6. 185 Income tax 7. 186 Basic earnings per share 8. 189 Goodwill and impairment testing 9. 191 Intangible assets, property, plant and equipment and ژ long-term ژ financial ژ assets 10. 195 Residual interest in leased assets and gross liability commitments for purchases 11. of ژ leased assets 205 Operating assets and liabilities 12. 207 Financial instruments 13. 211 Cash, gross debt and net debt 14. 216 Equity 15. 222 Provisions 16. 230 Provisions for pensions and other post-employment benefit obligations 17. 232 Notes to the consolidated statement of cash flows 18. 237 Risk management 19. 241 Off-balance sheet commitments 20. 246 Information on the transfer of financial assets 21. 247 Related-party information 22. 250 Subsequent events 23. 253 Assessments made by Management and sources of ژ uncertainty 24. 254