Compagnie des Alpes // 2020 Universal Registration Document

5 FINANCIAL INFORMATION

Consolidated financial statements

6.2 INTANGIBLE ASSETS Intangible assets break down as follows:

Changes in the scope of consolidation

Assets held for sale

At 30/09/2020

At 30/09/2019 Acquisitions Disposals Increases Reversals

Other changes

(in thousands of euros) Gross amount Use rights

89,809 40,378

-

-

- -7,479

-

82,330 45,737

Software

6,048 -2,500

- -795 2,606

Business intangibles Trademarks and brands

9,473

- - -

- - -

- -110

-

9,363

29,288

865

- 12,945

43,098

Contracts and customer relations Highway interchange concession Parc Astérix Cinematographic films and works Intangible assets in progress SUBTOTAL: GROSS AMOUNT Depreciation and impairment Amort. and dep. Use rights Amort. and dep. Business intangibles Amort. and dep. Contracts and customer relations Amort. and dep. Highway interchange concession Parc Astérix Amort. and dep. Cinematographic films and works Amort. and dep. Other intangible assets SUBTOTAL: DEPRECIATION AND AMORTISATION AND IMPAIRMENT Other intangible assets Dep/amort. Software

2,637

-

-

-

2,637

6,290 15,212 19,469

-

-

- - - -

- -

-

6,290 11,170 20,605

464 -4,834 1,529 -628

328

-90 324

3,021

2,465

-

- -2,745

2,741

215,577 10,506 -7,962

865 -8,474 13,458 223,970

-77,823 -32,499

-3,626

-

- 7,479

- 1 -

-73,970 -34,401

-5,150 2,499

- -

749

-7,851

-137

-

9

-7,979

-461

-1,121

-

-

-

-

-1,582

-1,958

-64

-

-

-

-

-2,022

-13,158 -13.072

-1,786 4,834 -3,140 628

- -

- 1

-

-10,110 -15,579

4

-146,822

-15,024 7,961

- 8,238

4 -145,643

NET AMOUNT

68,755 10,506 -7,962 -15,024 7,961

865 -236 13,463

78,328

Investments for the year consist mainly of operating rights (€2.5 million) and software (€6 million). The “Other changes” column includes the Familypark brand for an amount of €12.9 million, assessed as part of the acquisition price allocation work, based on a royalty rate of 4.2% and a discount rate of 8.5%.

The principles that apply to the amortisation of intangible assets are detailed in Note 1.12.

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Compagnie des Alpes I 2020 Universal registration document