Derichebourg // 2020-2021 Universal Registration Document

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

Tax consolidation 4.23.3 The Derichebourg Group has opted in France for the tax consolidation regime which allows it to offset the taxable results of its French subsidiaries where the direct or indirect holding is greater than 95%. The consolidated companies affected by this regime have signed an agreement setting out the methods for applying the tax consolidation, in accordance with the rules established by the tax administration. The consolidated tax Group is made up of the following companies:

DERICHEBOURG SA

ESKA

WESTEVER

AFM RECYCLAGE

EXADIANE SCI FRANORA SCI

BERNES ET BRUYÈRES SCI

BERTHELOT VILLENEUVE SCI

GROUPE ALTER SERVICES

BOLTON

INOREC

CFF BETA SCI

LE BISON GOURMAND POLY-ENVIRONNEMENT

CFF SIGMA SCI COFRAMETAL

POLYAMON POLYBUIS POLYCEJA POLYCEO POLY-MASSI POLY-NEA POLYREVA POLY-SENTI POLYSOTIS POLYTIANE POLYURBAINE

DERICHEBOURG ACCUEIL

DERICHEBOURG AERONAUTICS RECRUITMENT FRANCE DERICHEBOURG AERONAUTICS SERVICES FRANCE DERICHEBOURG AERONAUTICS TRAINING FRANCE

DERICHEBOURG ÉNERGIE

DERICHEBOURG ÉNERGIE E.P.

DERICHEBOURG ENVIRONNEMENT DERICHEBOURG ESPACES VERTS

DERICHEBOURG EXPANSION

DERICHEBOURG FM

DERICHEBOURG IMMOBILIER SCI

POLYNORMANDIE

DERICHEBOURG INTÉRIM

POLYVALOR POLY-VALYS

DERICHEBOURG MULTISERVICES HOLDING

DERICHEBOURG PROPRETÉ

PSIMMO

DERICHEBOURG RETAIL

PURFER

DERICHEBOURG SNG

REFINAL INDUSTRIES

DERICHEBOURG SPECTACLE

REVIVAL

DERICHEBOURG TECHNOLOGIES

REVIVAL EXPANSION

ÉCO-VHU SAS

VALME TECHNOLOGIES

Analysis of deferred tax assets and liabilities 4.23.4

09-30-21

09-30-20

In millions of euros

Tax losses carried forward

9.5 6.1

11.3

Temporary differences

4.3

Restatement of regulated provisions

(10.9)

(5.6) 12.0 (1.4)

Social benefits

11.4

Leasing

2.2 1.8

Elimination of intra-Group profits

1.7

Valuation differences

(15.1)

(16.0)

IFRS restatements

0.3

0.6 0.9 7.9

Other types

(2.8)

Net deferred taxes of which Deferred tax assets Deferred tax liabilities Net deferred taxes

2.5

28.0 25.5

31.1 23.2

2.5

7.9

DERICHEBOURG 2020/2021 Universal Registration Document 175