Derichebourg // 2020-2021 Universal Registration Document

5

Financial and accounting information Separate financial statements

Notes to the separate financial statements 5.4.3

1.

Highlights of the fiscal year

191

2.

Accounting policies and methods

192

2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9

Accounting rules and methods

192 192 192 192 192 192 192 193 193 193 193 193 193 193 193 193 194 194 195 196 196 197 197 197 199 200 200 200 201 201 201 202 204 205

Intangible assets Tangible assets Financial assets

Inventory

Receivables

Receivables and payables denominated in foreign currencies

Loan issue costs

Marketable securities

Provisions for liabilities and charges 2.10

Regulated provisions 2.11

Pension and other post-employment benefits 2.12

Employee profit-sharing 2.13 Tax consolidation 2.14 Financial instruments 2.15

Identity of the parent company 2.16

3.

Explanatory notes to the financial statements

194

3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9

Fixed assets

Depreciation and amortization

Provisions recognized on the balance sheet Maturity of receivables and payables

Marketable securities

Prepaid expenses and deferred income

Share capital

Characteristics of the main credit lines

Breakdown of net revenue

Non-recurring profit (loss) 3.10 Breakdown of income tax 3.11

Increases, decreases in future tax payables 3.12

Financial commitments 3.13 Average headcount 3.14

Global remuneration for directors 3.15

Subsidiaries and equity interests: crossing of legal thresholds 3.16

Litigation 2.17

Related party transactions 3.18

DERICHEBOURG 2020/2021 Universal Registration Document 190