Derichebourg // 2020-2021 Universal Registration Document

5

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

4.2.2

Rights of use

Foreign exchange differences

Change in scope

Other changes (1)

09-30-20 Increases

Decreases

09-30-21

In millions of euros

Land, buildings and real estate complexes

78.2

15.9 45.0 23.6 84.5

(5.2) (7.7) (1.2)

(3.8)

0.1 0.1

85.1

Ind. plants, machinery & equipment

310.5

(143.8)

204.1

Other tangible assets Total gross value

74.7

(14.0)

83.2

463.4

(14.1)

(161.6)

0.2

372.4

Land, buildings and real estate complexes Ind. plants, machinery & equipment

(22.7)

(13.2) (28.2) (18.2) (59.6)

4.0 5.9 1.1

3.8

(28.1) (84.2) (44.0)

(209.5)

147.6

Other tangible assets

(41.0)

14.1

Total amortization & depreciation (273.2)

11.0 (3.0)

165.5

(156.3)

Total net value 216.1 The Group disposed of fully depreciated buildings, technical installations and other tangible assets for the respective amounts of €3.8 million, €148.5 million (1) and €14.3 million, and proceeded with the refinancing of technical facilities acquired during the previous fiscal year, through sale and leaseback contracts for an amount of €1.1 million, presented in other changes. 190.2 24.9 3.9

The rental expense for low-value, short-term or variable lease contracts not recognized in the balance sheet amounts to €11.8 million.

4.3

Financial assets

4.3.1

Change during the fiscal year

Change in consolidation scope (1)

Foreign exchange differences

Other variation

09-30-20

Increases

Decreases

09-30-21

In millions of euros

Equity interests

2.6

(0.2)

2.4

Loans, securities and other non-current financial assets

8.4

1.5 1.5

(0.6) (0.8)

(0.6) (0.6)

8.7

Total gross value

11.0

11.1

Impairment loss on equity interests Impairment loss on loans, securities and other financial assets

(0.9)

(0.9)

(0.1) (1.0) 10.0

0.1 0.1

Total impairment Total net value

(0.9) 10.2

1.5

(0.7)

(0.6)

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

4.3.2

Non-current financial assets by maturity date (excluding equity securities)

09-30-21

More than 1 year More than 5 years

In millions of euros

Loans, securities and other non-current financial assets

8.7 8.7

4.2 4.2

4.5 4.5

Total net value

4.3.3

Equity securities and receivables related to equity investments by type

Country % holding Gross value

Provisions

Net value

In millions of euros

Equity securities ENVIRONMENTAL SERVICES DOHMEN

Belgium

100%

1.4 0.1

1.4 Under liquidation

Other companies (less than €0.1 million)

France

0.1

BUSINESS SERVICES DERICHEBOURG ATIS MAINTENANCE SERVICES

France

100%

0.9 2.4

(0.9) (0.9)

0.0 Under liquidation

Total

1.5

DERICHEBOURG 2020/2021 Universal Registration Document 154