Annual Report by a Foreign Non-Canadian Issuer — Form 20-F — Sect. 13 / 15(d) – SEA’34 Filing Table of Contents
Document/ExhibitDescriptionPagesSize
1: 20-F Annual Report by a Foreign Non-Canadian Issuer HTML 1.62M
2: EX-2.1 Registration Rights Agreement Between Hudson Ltd. HTML 153K
and Dufry International Ag, Dated February 1, 2018
3: EX-4.1 Master Relationship Agreement Between Dufry HTML 176K
International Ag and Hudson Ltd, Dated February 1,
2018
4: EX-4.4 Hudson Trademark License Agreement Between Dufry HTML 113K
International Ag and Hudson Group (Hg), Inc.,
Dated February 1, 2018
5: EX-4.5 Franchising Agreement Between Dufry International HTML 136K
Ag and Hudson Group (Hg), Inc., Dated February 1,
2018
9: EX-13.1 Certification Pursuant to 18 U.S.C. Section 1350, HTML 38K
as Adopted Pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002
10: EX-13.2 Certification Pursuant to 18 U.S.C. Section 1350, HTML 38K
as Adopted Pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002
11: EX-14.1 Consent of Ernst & Young Ag HTML 40K
6: EX-11.1 Code of Business Conduct and Ethics HTML 52K
7: EX-12.1 Certification Pursuant to Section 302 of the HTML 42K
Sarbanes-Oxley Act of 2002
8: EX-12.2 Certification Pursuant to Section 302 of the HTML 42K
Sarbanes-Oxley Act of 2002
18: R1 Document and Entity Information HTML 64K
19: R2 Combined Statements of Comprehensive Income HTML 113K
20: R3 Combined Statements of Financial Position HTML 113K
21: R4 Combined Statements of Changes in Equity HTML 76K
22: R5 Combined Statements of Cash Flows HTML 133K
23: R6 1. Corporate Information HTML 39K
24: R7 2. Accounting Policies HTML 107K
25: R8 3. Critical Accounting Judgements and Key Sources HTML 49K
of Estimation Uncertainty
26: R9 4. New and Revised Standards and Interpretations HTML 62K
Issued But Not Yet Adopted/Effective
27: R10 5. Segment Information HTML 49K
28: R11 6. Acquisitions of Businesses and Transactions HTML 57K
With Non-Controlling Interests
29: R12 7. Turnover HTML 69K
30: R13 8. Selling Expenses HTML 53K
31: R14 9. Personnel Expenses HTML 45K
32: R15 10. General Expenses HTML 52K
33: R16 11. Investments in Associates HTML 128K
34: R17 12. Depreciation, Amortization and Impairment HTML 48K
35: R18 13. Other Operational Result HTML 60K
36: R19 14. Interest HTML 57K
37: R20 15. Income Taxes HTML 67K
38: R21 16. Earnings Per Share HTML 38K
39: R22 17. Property, Plant and Equipment HTML 159K
40: R23 18. Cash Flow Used for Purchase of Property, Plant HTML 45K
and Equipment
41: R24 19. Intangible Assets HTML 109K
42: R25 20. Cash Flows Used for Purchase of Intangible HTML 42K
Assets
43: R26 21. Deferred Tax Assets and Liabilities HTML 71K
44: R27 22. Other Non-Current Assets HTML 50K
45: R28 23. Inventories HTML 53K
46: R29 24. Trade Receivables HTML 57K
47: R30 25. Other Accounts Receivable HTML 59K
48: R31 26. Share-Based Payments HTML 44K
49: R32 27. Breakdown of Transactions With Non-Controlling HTML 44K
Interests
50: R33 28. Information on Companies With Non-Controlling HTML 73K
Interests
51: R34 29. Financial Debt HTML 103K
52: R35 30. Other Liabilities HTML 50K
53: R36 31. Post-Employment Benefit Obligations HTML 38K
54: R37 32. Related Parties and Related Party Transactions HTML 88K
55: R38 33. Commitments and Contingencies HTML 51K
56: R39 34. Fair Value Measurement HTML 40K
57: R40 35. Financial Instruments HTML 316K
58: R41 36. Events After Reporting Date HTML 39K
59: R42 2. Accounting Policies (Policies) HTML 134K
60: R43 2. Accounting Policies (Tables) HTML 46K
61: R44 5. Segment Information (Tables) HTML 48K
62: R45 6. Acquisitions of Businesses and Transactions HTML 53K
With Non-Controlling Interests (Tables)
63: R46 7. Turnover (Tables) HTML 72K
64: R47 8. Selling Expenses (Tables) HTML 52K
65: R48 9. Personnel Expenses (Tables) HTML 45K
66: R49 10. General Expenses (Tables) HTML 52K
67: R50 11. Investments in Associates (Tables) HTML 128K
68: R51 12. Depreciation, Amortization and Impairment HTML 47K
(Tables)
69: R52 13. Other Operational Result (Tables) HTML 59K
70: R53 14. Interest (Tables) HTML 56K
71: R54 15. Income Taxes (Tables) HTML 67K
72: R55 17. Property, Plant and Equipment (Tables) HTML 158K
73: R56 18. Cash Flow Used for Purchase of Property, Plant HTML 45K
and Equipment (Tables)
74: R57 19. Intangible Assets (Tables) HTML 99K
75: R58 20. Cash Flows Used for Purchase of Intangible HTML 41K
Assets (Tables)
76: R59 21. Deferred Tax Assets and Liabilities (Tables) HTML 74K
77: R60 22. Other Non-Current Assets (Tables) HTML 51K
78: R61 23. Inventories (Tables) HTML 54K
79: R62 24. Trade Receivables (Tables) HTML 59K
80: R63 25. Other Accounts Receivable (Tables) HTML 61K
81: R64 27. Breakdown of Transactions With Non-Controlling HTML 43K
Interests (Tables)
82: R65 28. Information on Companies With Non-Controlling HTML 70K
Interests (Tables)
83: R66 29. Financial Debt (Tables) HTML 102K
84: R67 30. Other Liabilities (Tables) HTML 50K
85: R68 32. Related Parties and Related Party Transactions HTML 89K
(Tables)
86: R69 33. Commitments and Contingencies (Tables) HTML 50K
87: R70 35. Financial Instruments (Tables) HTML 308K
88: R71 1. Corporate Information (Details Narrative) HTML 39K
89: R72 2. Accounting Policies (Details) HTML 40K
90: R73 2. Accounting Policies (Details Narrative) HTML 48K
91: R74 5. Segment Information (Details) HTML 43K
92: R75 5. Segment Information (Details 1) HTML 43K
93: R76 6. Acquisitions of Businesses and Transactions HTML 84K
With Non-Controlling Interests (Details)
94: R77 7. Turnover (Details) HTML 48K
95: R78 7. Turnover (Details 1) HTML 58K
96: R79 7. Turnover (Details 2) HTML 43K
97: R80 7. Turnover (Details 3) HTML 45K
98: R81 8. Selling Expenses (Details) HTML 58K
99: R82 9. Personnel Expenses (Details) HTML 47K
100: R83 10. General Expenses (Details) HTML 63K
101: R84 11. Investments in Associates (Details) HTML 73K
102: R85 11. Investments in Associates (Details 1) HTML 77K
103: R86 11. Investments in Associates (Details 2) HTML 64K
104: R87 12. Depreciation, Amortization and Impairment HTML 51K
(Details)
105: R88 13. Other Operational Result (Details) HTML 66K
106: R89 14. Interest (Details) HTML 59K
107: R90 15. Income Taxes (Details) HTML 56K
108: R91 15. Income Taxes (Details 1) HTML 67K
109: R92 17. Property, Plant and Equipment (Details) HTML 121K
110: R93 18. Cash Flow Used for Purchase of Property, Plant HTML 45K
and Equipment (Details)
111: R94 19. Intangible Assets (Details) HTML 72K
112: R95 19. Intangible Assets (Details 1) HTML 44K
113: R96 19. Intangible Assets (Details 2) HTML 37K
114: R97 19. Intangible Assets (Details Narrative) HTML 39K
115: R98 20. Cash Flows Used for Purchase of Intangible HTML 41K
Assets (Details)
116: R99 21. Deferred Tax Assets and Liabilities (Details) HTML 55K
117: R100 21. Deferred Tax Assets and Liabilities (Details HTML 44K
1)
118: R101 21. Deferred Tax Assets and Liabilities (Details HTML 49K
2)
119: R102 21. Deferred Tax Assets and Liabilities (Details HTML 45K
3)
120: R103 22. Other Non-Current Assets (Details) HTML 47K
121: R104 22. Other Non-Current Assets (Details 1) HTML 46K
122: R105 23. Inventories (Details) HTML 45K
123: R106 23. Inventories (Details 1) HTML 48K
124: R107 24. Trade Receivables (Details) HTML 42K
125: R108 24. Trade Receivables (Details 1) HTML 50K
126: R109 24. Trade Receivables (Details 2) HTML 47K
127: R110 25. Other Accounts Receivable (Details) HTML 68K
128: R111 25. Other Accounts Receivable (Details 1) HTML 45K
129: R112 27. Breakdown of Transactions With Non-Controlling HTML 50K
Interests (Details)
130: R113 28. Information on Companies With Non-Controlling HTML 63K
Interests (Details)
131: R114 28. Information on Companies With Non-Controlling HTML 65K
Interests (Details 1)
132: R115 29. Financial Debt (Details) HTML 49K
133: R116 29. Financial Debt (Details 1) HTML 72K
134: R117 30. Other Liabilities (Details) HTML 61K
135: R118 32. Related Parties and Related Party Transactions HTML 74K
(Details)
136: R119 32. Related Parties and Related Party Transactions HTML 82K
(Details 1)
137: R120 32. Related Parties and Related Party Transactions HTML 46K
(Details 2)
138: R121 33. Commitments and Contingencies (Details) HTML 47K
139: R122 33. Commitments and Contingencies (Details 1) HTML 45K
140: R123 35. Financial Instruments (Details) HTML 57K
141: R124 35. Financial Instruments (Details 1) HTML 103K
142: R125 35. Financial Instruments (Details 2) HTML 95K
143: R126 35. Financial Instruments (Details 3) HTML 56K
144: R127 35. Financial Instruments (Details 4) HTML 46K
145: R128 35. Financial Instruments (Details 5) HTML 122K
146: R129 35. Financial Instruments (Details 6) HTML 111K
148: XML IDEA XML File -- Filing Summary XML 277K
147: EXCEL IDEA Workbook of Financial Reports XLSX 157K
12: EX-101.INS XBRL Instance -- hud-20171231 XML 5.48M
14: EX-101.CAL XBRL Calculations -- hud-20171231_cal XML 233K
15: EX-101.DEF XBRL Definitions -- hud-20171231_def XML 826K
16: EX-101.LAB XBRL Labels -- hud-20171231_lab XML 1.44M
17: EX-101.PRE XBRL Presentations -- hud-20171231_pre XML 1.20M
13: EX-101.SCH XBRL Schema -- hud-20171231 XSD 442K
149: ZIP XBRL Zipped Folder -- 0001654954-18-002560-xbrl Zip 246K
Report of Independent Registered Public Accounting
Firm
To the
Shareholders and Board of Directors of Hudson Ltd.
Opinion on the Financial Statements
We have
audited the accompanying combined statements of financial position
of Hudson Group (the Company) as of December 31, 2017 and 2016, and
the related combined statements of comprehensive income, changes in
equity and cash flows for each of the three years in the period
ended December 31, 2017, and the related notes (collectively
referred to as the “financial statements”). In our
opinion, the financial statements present fairly, in all material
respects, the combined financial position of the Company at
December 31, 2017 and 2016, and the combined results of its
operations and its cash flows for each of the three years in the
period ended December 31, 2017, in conformity with International
Financial Reporting Standards as issued by the International
Accounting Standards Board.
Basis for Opinion
These
financial statements are the responsibility of the Company's
management. Our responsibility is to express an opinion on the
Company’s financial statements based on our audits. We are a
public accounting firm registered with the Public Company
Accounting Oversight Board (United States) (PCAOB) and are required
to be independent with respect to the Company in accordance with
the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the
PCAOB.
We
conducted our audits in accordance with the standards of the PCAOB.
Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements
are free of material misstatement, whether due to error or fraud.
The Company is not required to have, nor were we engaged to
perform, an audit of its internal control over financial reporting.
As part of our audits we are required to obtain an understanding of
internal control over financial reporting but not for the purpose
of expressing an opinion on the effectiveness of the
Company’s internal control over financial reporting.
Accordingly we express no such opinion.
Our
audits included performing procedures to assess the risks of
material misstatement of the financial statements, whether due to
error or fraud, and performing procedures that respond to those
risks. Such procedures included examining, on a test basis,
evidence regarding the amounts and disclosures in the financial
statements. Our audits also included evaluating the accounting
principles used and significant estimates made by management, as
well as evaluating the overall presentation of the financial
statements. We believe that our audits provide a reasonable basis
for our opinion.
/s/
Ernst & Young AG
We have
served as the Company’s auditor since 2017.
