Derichebourg // 2020-2021 Universal Registration Document

5

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

Non-current provisions and provisions for employee benefits obligations 4.13 Change in non-current provisions 4.13.1

Foreign exchange differences

Change in consolidation scope (1)

Other variation

Write backs used

Write backs not used

09-30-20 Provisions

09-30-21

In millions of euros

Provisions for labor disputes Provisions for other disputes Provisions for Urssaf disputes

5.1 9.6 9.1 0.1 2.6 0.1 0.2

3.3 4.8

(1.9) (0.9)

(0.9) (1.1) (6.2)

0.9

6.3

0.1

12.6

2.9 0.8 2.6

Provisions for guarantees

0.7 0.3

Provisions for service awards

(0.2)

(0.2) (0.1)

Provisions for tax audit

Provisions for restructuring

0.3

(0.2)

0.3

Provisions for losses on contract completion Environmental provisions (2) Other non-current provisions

0.2 3.0

0.2 9.3 0.0

6.6 0.0

(0.4)

Total

33.4

12.6

(3.6)

(8.5)

0.1

0.9

34.9

See note 3 – Changes in consolidation scope. (1) The allocation for the year relates to the decontamination of a recycling site in France (see note 4.27.2 - Significant litigation in France). (2)

Provisions for employee benefit obligations 4.13.2 In France, Group employees benefit from State pension plans and from retirement benefits paid by the employer in accordance with the collective agreements in force at each subsidiary. In other countries, the plans depend on local legislation, the type of business and the past practices of the subsidiary concerned. The projected costs and obligations recognized in the consolidated financial statements have been determined based on the following actuarial assumptions:

Actuarial assumptions for Business Services

Euro zone 2020-2021

Euro zone 2019-2020

Discount rate

0.75% 2.00% 2.00%

0.60% 2.00% 2.00%

Rate of inflation Long-term forecast salary growth rate

Expected return on assets shares fixed assets liquidity bonds hedge funds Mortality

Tables by generation TGH/TGF 05

Tables by generation TGH/TGF 05

Rate of turnover Retirement age

Internal to the Company, applied to each employee

Internal to the Company, applied to each employee

Voluntary departure at 62 years of age for non-executives Voluntary departure at 62 years of age for non-executives Voluntary departure at 62 years of age for executives Voluntary departure at 62 years of age for executives

Actuarial assumptions for Environmental Services and Holding companies

Euro zone 2020-2021

Euro zone 2019-2020

Discount rate

0.70% to 1.00%

0.60% to 1.20%

Long-term forecast salary growth rate

0% to 2%

0% to 2%

Expected return on assets Mortality

Tables by generation TGH/TGF 05

Tables by generation TGH/TGF 05

Rate of turnover Retirement age

Insee tables adapted to the Group’s turnover

Insee tables adapted to the Group’s turnover

Voluntary departure at 62 years of age for non-executives Voluntary departure at 62 years of age for non-executives Voluntary departure at 62 years of age for executives Voluntary departure at 62 years of age for executives

DERICHEBOURG 2020/2021 Universal Registration Document 167