Compagnie des Alpes // 2021 Universal Registration Document

5 FINANCIAL INFORMATION

Consolidated financial statements

6.6

ACCOUNTS RECEIVABLE

30/09/2021

30/09/2020

(in thousands of euros) Trade receivables: Gross amount

21,437 -3,210

19,146 -1,831

Impairment for proven credit losses Impairment for expected credit losses

-300

-300

NET AMOUNT:

17,928 5,696 41,532 12,336 77,492

17,016

Advances and down-payments Tax and payroll receivables Other operating receivables

3,061

32,748 26,903 79,728

TOTAL

Tax and payroll receivables include fixed-cost assistance capped at €10 million at Group level: this was requested at the end of July but is still being examined by the tax authorities.

6.7

FINANCIAL ASSETS AND OTHER CURRENT AND NON-CURRENT ASSETS

30/09/2021

30/09/2020

Non-current

Current

Total Non-current

Current

Total

(in thousands of euros)

FINANCIAL ASSETS Available-for-sale financial assets Securities of non-consolidated controlled companies Securities of non-controlled companies measured at fair value through income Securities of non-controlled companies measured at fair value through shareholders’ equity Loans and receivables associated with shareholdings

3,560

3,560

5,029

5,029

1,339

1,439

1,439

1,439

5,083

5,083

4,609

4,609

48,087

48,087

35,684

35,684

Deposits and guarantees

1,373

1,373

1,403

1,403

Derivatives on financing transactions

-

-

-

-

Other financial assets

558

82 82

640

200

174

374

GROSS AMOUNT

60,000 -10,760 49,240

60,082 -10,760 49,322

48,364

174

48,538

Impairment

-7,252

-7,252

NET FINANCIAL ASSETS Other non-current assets

82

41,112

174

41,286

6,411

6,411 2,408

Investment subsidies to be received

2,408

4,608

4,608

Receivables on disposal of property, plant and equipment

2,043 7,562 6,600 4,610 23,223

2,043 7,562 6,600 4,610 29,634

1,874 6,215 8,177

1,874 6,215 8,177

Prepaid expenses

Tax receivable

Other receivables OTHER ASSETS

6,411

-

20,874

20,874

TOTAL CURRENT AND NON-CURRENT FINANCIAL ASSETS

55,651

23,305

78,956

41,112

21,048

62,160

The line “Other non-current assets” corresponds to the compensation for loss of earnings owed by the delegating municipalities which have notified Deux Alpes Loisirs, a subsidiary of the Compagnie des Alpes Group, of their decision to terminate their service delegation contracts early.

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Compagnie des Alpes I 2021 Universal registration document