Derichebourg // 2020-2021 Universal Registration Document

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Financial and accounting information Consolidated financial statements at September 30, 2021 Accounting policies, rules and methods

Accounting policies, rules and methods 2.

General policies 2.1 In accordance with European regulation 1606/2002 of July 19, 2002 on international standards, the Derichebourg Group’s financial statements on September 30, 2021 were prepared in accordance with the standards and interpretations published by the International Accounting Standards Board (IASB) and adopted by the European Union. The above standards and interpretations are available on the European Commission’s website (https://eur-lex.europa.eu/legal-content/EN/TXT/? uri=CELEX:32002R1606) and include International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), and interpretations issued by the Standing Interpretations Committee (SIC) and by the International Financial Reporting Interpretations Committee (IFRIC). The accounting methods used are identical to those of the previous year. Segment data is also unchanged from the previous year. The financial statements were drawn up in accordance with the going concern principle. The consolidated financial statements of the Derichebourg Group for the year ended September 30, 2021 are available upon request from the Company’s registered office located at 119, avenue du Général Michel Bizot, Paris, or on its website, www.derichebourg.com. to the fiscal year beginning October 1, 2020 The standards and interpretations adopted by the European Union and which are required to be applied to the Derichebourg Group consolidated financial statements starting on or after October 1, 2020 are as follows: amendments to IFRS 3 "Business Combinations"; amendments to IFRS 9, IAS 39 and IFRS 7 “Interest Rate Benchmark Reforms”; amendments to IAS 1 and IAS 8 “Definitions of Material”; amendments to references to the conceptual framework in IFRS; amendments to IFRS 16 “Covid-19-related rent concessions”. interpretations that were not mandatory as of October 1, 2020 : amendments to IFRS 16 “Covid-19-related rent concessions”; amendments to IFRS 4 “Extension of the temporary exemption from the application of IFRS 9”; amendments to IFRS 4, IFRS 7, IFRS 9, IFRS 16 and IAS 39 “Interest Rate Benchmark Reforms – Phase 2”; amendments to IFRS 3 “Business Combinations”, and reference to the conceptual framework; Standards and interpretations applicable 2.1.1 Standards and interpretations published 2.1.2 but not yet effective The Group has undertaken no early application of standards or

annual amendments (2018-2020 cycle) of IFRS standards; amendments to IFRS 16 “Covid-19-Related Rent Concessions beyond June 30, 2021”; amendments to IAS 1 on the classification of liabilities as current and non-current; amendments to IAS 1 and to the IFRS 2 practice statement “Disclosure of Accounting Policies”; amendments to IAS 8 “Definition of Accounting Estimates”; amendments to IAS 12 “Deferred Tax related to Assets and Liabilities arising from a Single Transaction”; amendments to IAS 16 “Property, Plant and Equipment – Proceeds before Intended Use”; amendments to IAS 37 “Onerous Contracts – Cost of Fulfilling a Contract”. 2.2.1 In accordance with the provisions of IFRS 10, companies over which the Group directly or indirectly exercises control are fully consolidated. The Group exercises control when it controls the entity and has an exposure or right to this entity’s variable returns, while also having the capacity to act on these returns. In accordance with IFRS 11, joint arrangements are classified into two categories, joint ventures and joint operations, according to the type of rights and obligations held by each of the parties. A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. Joint control involves the contractually agreed sharing of control of the entity, which only exists in cases where decisions concerning the relevant activities require the unanimous consent of the parties sharing control. An associate is a company over which the Group exercises significant influence. Significant influence exists when the Group has the power to participate in decisions regarding the entity’s financial and operational policies but does not control or jointly control these policies. The results, assets and liabilities of equity interests in associated companies or joint ventures are included in the Group’s consolidated financial statements, according to the equity method. 2.2.2 To prepare the Group’s consolidated financial statements, its management must make judgments and estimates that could have a significant effect on some of the assets, liabilities, income and expense items presented in these statements and in the notes thereto. The Group regularly revises its judgments and estimates on the basis of past experience and other factors it deems relevant based on economic conditions. Given the uncertainty that underlies these judgments and estimates, actual business activity could require a significant adjustment to the amounts recognized for a given period. Use of estimates Accounting policies Consolidation methods 2.2

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