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  • Consolidated Financial Statements and Management

    Report for the Parent Company and the Group 2016

    Rocket Internet SE, Berlin

    Non-binding convenience translation from German

  • Table of Contents

    Consolidated Financial Statements for 2016 (prepared in accordance with IFRS as endorsed in the EU) comprising:

    Consolidated Statement of Comprehensive Income

    Consolidated Balance Sheet

    Consolidated Statement of Changes in Equity

    Consolidated Statement of Cash Flows

    Notes to the Consolidated Financial Statements

    Management Report for the Parent Company and the Group 2016 (Combined Management Report)

    Audit Opinion

    Responsibility Statement

  • Consolidated Financial Statements 2016

    (prepared in accordance with IFRS as endorsed in the EU)

    Rocket Internet SE, Berlin

    Non-binding convenience translation from German

  • Rocket Internet SE

    Consolidated Financial Statements (IFRS)

    1

    Consolidated Financial Statements Consolidated Statement of Comprehensive Income ...................................................................................................... 2 Consolidated Balance Sheet ......................................................................................................................................... 3 Consolidated Statement of Changes in Equity .............................................................................................................. 4 Consolidated Statement of Cash Flows ......................................................................................................................... 5 Notes to the Consolidated Financial Statements

    1 Corporate and Group Information ....................................................................................................................... 6 2 Basis of Preparation ........................................................................................................................................... 8 3 Summary of Significant Accounting Policies ...................................................................................................... 9 4 Critical Accounting Judgments, Estimates and Assumptions in Applying Accounting Policies ......................... 22 5 New Accounting Pronouncements ................................................................................................................... 26 6 Segment Information ........................................................................................................................................ 28 7 Capital Management ........................................................................................................................................ 31 8 Principal Subsidiaries ....................................................................................................................................... 32 9 Business Combinations and Similar Transactions............................................................................................ 38 10 Investments in Associates and Joint Ventures ................................................................................................. 39 11 Investments in Structured Entities .................................................................................................................... 47 12 Revenue ........................................................................................................................................................... 49 13 Internally Produced and Capitalized Assets ..................................................................................................... 49 14 Other Operating Income ................................................................................................................................... 49 15 Result from Deconsolidation of Subsidiaries .................................................................................................... 49 16 Purchased Merchandise and Purchased Services ........................................................................................... 50 17 Employee Benefit Expenses ............................................................................................................................ 50 18 Other Operating Expenses ............................................................................................................................... 51 19 Share of Profit/Loss of Associates and Joint Ventures ..................................................................................... 51 20 Depreciation and Amortization ......................................................................................................................... 51 21 Financial Result ................................................................................................................................................ 52 22 Income Tax ...................................................................................................................................................... 52 23 Earnings per Share .......................................................................................................................................... 55 24 Property, Plant and Equipment ........................................................................................................................ 57 25 Intangible Assets .............................................................................................................................................. 58 26 Non-Current Financial Assets .......................................................................................................................... 60 27 Inventories ........................................................................................................................................................ 60 28 Trade Receivables ........................................................................................................................................... 60 29 Other Current Financial Assets ........................................................................................................................ 61 30 Non-Financial Assets ....................................................................................................................................... 62 31 Cash and Cash Equivalents / Consolidated Statement of Cash Flows ............................................................ 62 32 Assets Classified as Held for Sale and Liabilities Associated with Assets Classified as Held for Sale ............. 63 33 Subscribed Capital and Reserves .................................................................................................................... 64 34 Distributions Made and Proposed .................................................................................................................... 66 35 Non-Current Financial Liabilities....................................................................................................................... 66 36 Trade Payables ................................................................................................................................................ 67 37 Other Current Financial Liabilities .................................................................................................................... 67 38 Non-Financial Liabilities ................................................................................................................................... 67 39 Share-Based Compensation ............................................................................................................................ 68 40 Financial Risk Management ............................................................................................................................. 71 41 Financial Instruments ....................................................................................................................................... 74 42 Balances and Transactions with Related Parties ............................................................................................. 84 43 Contingent Liabilities and other Contractual Obligations .................................................................................. 87 44 Auditors Fees .................................................................................................................................................. 88 45 Events after the Reporting Period .................................................................................................................... 88 46 List of Group shareholdings pursuant to Sec. 313 (2) HGB ............................................................................. 89 47 Number of Employees pursuant to Sec. 314 (1) No. 4 HGB ............................................................................ 95 48 Declaration of compliance with German Corporate Governance Code ............................................................ 95 49 Authorization of the Financial Statements for Issue ......................................................................................... 96

  • Rocket Internet SE, Berlin

    Consolidated Statement of Comprehensive Income for the Period January 1 to December 31, 2016

    Income Statement

    In EUR thousand Note

    Jan 1 -Dec 31,

    2016

    Jan 1 - Dec 31,

    2015

    Revenue 6, 12 50,356 128,332

    Internally produced and capitalized assets 13 2,893 5,719

    Other operating income 14 1,216 4,994

    Result from deconsolidation of subsidiaries 15 48,268 167,025

    Purchased merchandise and purchased services 16 -24,197 -64,116

    Employee benefits expenses 17 -59,002 -171,656

    Other operating expenses 1

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