Derichebourg // 2020-2021 Universal Registration Document

5

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

Notes 4.

4.1

Intangible assets and goodwill

Change in consolidation scope (1)

Foreign exchange differences

Other variation

09-30-20

Increases

Decreases

09-30-21

In millions of euros

Goodwill

363.2

5.2 0.1

0.1 0.3

368.4

Concessions, patents, licenses

24.2

0.3 0.3 0.1 0.6

(0.7)

24.3

Other intangible assets Advances and deposits Total gross value

7.7

(0.3)

7.6 0.1

395.1 (102.1)

(0.7)

5.3

0.1

400.4 (102.2)

Goodwill

(0.1) (2.1) (0.2)

Concessions, patents, licenses

(18.0)

0.4

(0.1)

(0.3)

(20.1)

Other intangible assets Total amortization & depreciation

(6.4)

0.3

(6.3)

(126.5)

(2.4) (1.8)

0.4

(0.1)

(128.6)

Total net value

268.6

(0.3)

5.2

0.1

271.7

See note 3 – Changes in consolidation scope. (1)

4.1.1

Change in the scope of goodwill

09-30-21

In millions of euros

Promain

4.5 0.7 5.2

Wolfgang Eisenmann GmbH

Total change

See note 3 – Changes in consolidation scope.

Impairment tests 4.1.2 Impairment tests were carried out on the Environmental Services and Business Services activities at September 30, 2021. No impairment indicators were identified on cash-generating units as at September 30, 2021.

The information concerning the cash generating units, to which significant amounts of goodwill have been attributed as part of the impairment tests, is as follows:

Net carrying amounts of goodwill impacted

09-30-21

09-30-20

In millions of euros

CGU – Business Services

190

184

CGU – Environmental Services

76

76

Total

266

260

The valuation method used to determine the recoverable amount of these cash-generating units is the value in use. The data and the assumptions used for the impairment tests of the assets included in the cash generating units (CGUs) are as follows:

Discount rate 2020-2021 (1)

Growth rate to infinity 2020-2021

Discount rate 2019-2020 (1)

Growth rate to infinity 2019-2020

Valuation method

In millions of euros

CGU – Environmental Services

Discounted cash flow and terminal value Discounted cash flow and terminal value

9.50%

1.00%

9.50%

1.00%

CGU – Business Services

8.75%

1.00%

8.75%

1.00%

The discount rate used is the weighted average cost of capital (WACC). (1)

DERICHEBOURG 2020/2021 Universal Registration Document 152