Derichebourg // 2020-2021 Universal Registration Document

5

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

4.7

Trade receivables, other receivables and current financial assets

09-30-21

09-30-20

Gross value

Impairment

Net value

Gross value

Impairment

Net value

In millions of euros

Trade receivables Tax receivables Advances and deposits

405.4

(8.8)

396.6

318.8

(9.0)

309.9

6.6

6.6

4.1

4.1

24.0 10.7 28.1 11.8

(0.5)

23.5 10.7 28.1

13.9

13.9

Employee-related receivables

6.5

6.5

Tax receivables

29.3 17.8

29.3 12.7

Other receivables Prepaid expenses

(5.1)

6.7 9.5

(5.1)

9.5

5.9

5.9

Other current assets

84.1

78.5

73.4

(5.1)

68.3

Dividends due Loans, deposits and securities Current financial assets

23.2 23.2

(3.7) (3.7)

19.4 19.4

19.1 19.1

(3.7) (3.7)

15.4 15.4

Change in impairment of trade receivables

Change in scope

09-30-20

Provisions

Reversals

09-30-21

In millions of euros

Change in impairment of trade receivables

(9.0)

(2.6)

2.8

(8.8)

Cash and cash equivalents 4.8 By type Cash and cash equivalents include marketable securities, current account balances due by banks and cash.

Gross value on 09-30-21

Net value at 09-30-21

Net value at 09-30-20

In millions of euros

Marketable securities

0.9

0.9

1.0

Cash (1) Total

786.6 787.5

786.6 787.5

360.9 361.9

Of which €300 million paid on June 24, 2021 into an escrow account following the “green” bond issue detailed in note 4.11.1.8 (1)

09-30-21

09-30-20

In millions of euros

Cash and cash equivalents

787.5

361.9

Bank overdrafts

9.2

8.5

Net cash

778.3

353.4

The cash pooling system, which the Group has implemented mainly in France, centralizes all subsidiary cash flows on a daily basis to reduce finance costs.

The Group reports cash and cash equivalents according to the accounting balance of each bank account, whereas these accounts can be aggregated with other accounts that could have a different balance in the context of the merger of interests and overall overdraft authorizations granted to the Group.

DERICHEBOURG 2020/2021 Universal Registration Document 157