2021 Universal Registration Document

FINANCIAL STATEMENTS

Parent company financial statements of SOCIÉTÉ BIC (French GAAP)

9-2

Changes in Shareholders’ equity

(in thousand euros) Shareholders’ equity as of December 31, 2020 (before distribution)

1,091,642

Dividend distribution with respect to fiscal year 2020

(80,919)

Shareholders’ equity as of December 31, 2020 (after distribution)

1,010,723

Increase in share capital

-

Decrease in share capital (a)

(2,742)

Share issue premium

-

Retained earnings (a)

(36,487)

Net income for the year

248,687

Shareholders’ equity as of December 31, 2021 (before distribution)

1,220,182

During the year 2021, SOCIÉTÉ BIC cancelled 717,928 shares. (a)

NOTE 10

PROVISIONS

Reversals during the year (used)

Reversals during the year (unused)

December 31, 2021

December 31, 2020

Allocations during the year

Merger

(in thousand euros)

Risk – Subsidiaries

2,458

-

1,008

(42)

-

3,424

Risk – Tax audit

2,825

-

3,266

(1,376)

(393)

4,322

Foreign exchange losses

965

-

-

(610)

-

355

Share grant plan

21,393

-

1,432

-

-

22,825

Other provisions for contingencies

1,103

-

-

-

-

1,103

PROVISIONS FOR CONTINGENCIES AND LOSSES

28,743

-

5,705

(2,027)

(393)

32,029

Allocations during the year

Reversals during the year

December 31, 2021

December 31, 2020

Merger

(in thousand euros)

Intangible assets and Property, plant and equipment

18,702

68

(51)

18,719

Investments

299,985

11,702

(18,050)

293,636

Work-in-process goods

(1)

1

-

0

Goods

2,439

-

(632)

1,807

Trade receivables

15,198

9,778

(11,761)

13,216

Provisions for other receivables

10,962

622

-

11,584

PROVISIONS FOR DEPRECIATION AND AMORTIZATION

347,282

-

22,171

(30,495)

338,962

275

• BIC GROUP - 2021 UNIVERSAL REGISTRATION DOCUMENT •