Derichebourg // 2020-2021 Universal Registration Document

5

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

2021

2020

2019

In millions of euros

Analysis of amount recognized in other comprehensive income Expected return on assets other than interest

0.0 2.8 0.8 3.6

0.0 1.3 0.6 1.9

0.0

Actuarial gains and losses related to experience

(1.6) (5.3) (6.8)

Actuarial gains and losses related to changes to the actuarial assumptions Total gains (losses) recognized in other comprehensive income

Provisions at the beginning of the year

50.8

49.6

42.6

Net expense for the year

3.8

4.0

4.1 6.8

Impact on comprehensive income

(3.6) (2.0)

(1.9) (0.8) (0.1)

Benefits paid

(3.8)

Others

0.2

Impact of IFRS 5

(0.1)

Foreign exchange differences Provisions at year-end

49.2

50.8

49.6

Current provisions 4.14

Foreign exchange differences

Write backs used

Write backs not used

Changes in scope

Other variation

09-30-20

Provisions

09-30-21

In millions of euros

Provisions for disputes

3.4

0.3

(1.3)

(0.8)

(0.9)

0.7

Current account provisions and liability guarantee Provisions for restructuring

0.1 0.9 0.0 0.1 0.1 4.6

0.0 0.1 0.0 0.1 1.1 1.6

(0.1) (0.7)

0.0 0.3 0.0 0.1 1.2 2.3

Provisions for taxes

0.0

Environmental provisions

(0.1)

Other provisions

0.0

0.0 0.0

Total

(2.2)

(0.8)

(0.9)

Other current liabilities 4.15

09-30-21

09-30-20

In millions of euros

Trade payables

362.9

346.0

Debts on acquisitions of tangible assets

11.3

8.5

Trade payables Tax payables

374.2

254.5

7.1

4.7

State and payroll taxes

231.9

224.1

Advances and payments on account received on orders

14.1

14.8

Current account credit balances

0.2

0.6

Miscellaneous liabilities

10.4 20.5

14.2 17.5

Deferred income

Other current liabilities

277.1

271.2

DERICHEBOURG 2020/2021 Universal Registration Document 169