Derichebourg // 2020-2021 Universal Registration Document

5

Financial and accounting information Consolidated financial statements at September 30, 2021

Note to the consolidated financial statements 5.3.5

I.

Presentation of the Group

143

2.

Accounting policies, rules and methods

144

2.1 2.2 2.3

General policies

144 144 145

Accounting policies

Valuation rules and methods

3.

Changes in consolidation scope New companies included in the consolidation scope Companies excluded from the consolidation scope

151

3.1 3.2 3.3

151 151 151

Internal restructuring

4.

Notes

152

4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9

Intangible assets and goodwill Tangible assets and rights of use

152 153 154 155 156 156 157 157 158 158 159 163 167 169 169 170 170 172 173 173 173 174 174 176 176 176 177 178 179 179 179 181

Financial assets

Interests in associates and joint ventures

Other non-current assets

Inventories

Trade receivables, other receivables and current financial assets

Cash and cash equivalents

Consolidated shareholders’ equity

Non-controlling interests 4.10

Indebtedness 4.11

Financial instruments 4.12

Non-current provisions and provisions for employee benefits obligations 4.13

Current provisions 4.14 Other current liabilities 4.15 Other non-current liabilities 4.16

Segment reporting 4.17 Change in provisions 4.18

Other operating income and expenses 4.19 Other non-recurring income and expenses 4.20 Gain (loss) on disposal of consolidated companies 4.21

Net financial expenses 4.22

Income tax 4.23

Discontinued or held-for-sale operations 4.24

Earnings per share 4.25 Commitments 4.26 Significant litigation 4.27

Related party transactions 4.28 Employee information 4.29 Executive remuneration 4.30 Explanatory notes to cash flows 4.31

Consolidation scope 4.32

DERICHEBOURG 2020/2021 Universal Registration Document 142