Derichebourg // 2020-2021 Universal Registration Document

5

Financial and accounting information Separate financial statements Explanatory notes to the financial statements

3.6

Prepaid expenses and deferred income

Operating

Financial

Exceptional

Total

In thousands of euros

Deferred income Prepaid expenses

0

9,050 9,050

0 0

9,050 9,050

Total

Prepaid expenses mainly relate to the spread of syndicated loan fees and the “green” bond issue. (1)

3.7

Share capital

3.7.1

Composition of share capital

Number of shares

Nominal value

Shares forming share capital at the beginning of the year

159,397,489

0.25

Change in capital Shares forming share capital at year-end

159,397,489

0.25

Shares at year-end Potential end shares

Number of shares

159,397,489

(146)

Net profit (loss) (in thousands of euros)

Earnings per share (in euros)

0

Stock options 3.7.2 There are no longer any stock options outstanding.

3.7.3

Statement of changes in shareholders’ equity

Value at the beginning of the year

Shareholders’ equity In thousands of euros

Net profit (loss) for the year

Value at year-end

Allocations

Share capital or individual share

39,849

39,849

Issue, merger and capital contribution premiums, etc.

764

764

Reevaluation adjustments Legal reserve

4,260

4,260

Statutory or contractual reserves Regulated reserves Other reserves Retained earnings

295,097 41,455

41,455

336,552

Net profit for the year (profit or loss)

(146)

(41,455)

(146)

Investment grants Regulated provisions

8

8

Total shareholders’ equity

381,433

(146)

0

381,287

Characteristics of the main credit lines 3.8 The Derichebourg Group has contracted a syndicated loan, which, along with the loan from the European Investment Bank (EIB), the “green” bond issue and the factoring agreement, constitutes its main sources of funding.

2020 loan agreement On March 19, 2020, the Group entered into a loan agreement with 12 financial institutions, for the amount of €340 million and comprising a €100 million revolving loan and a €240 million repayment loan. The agreement was entered into for a five-year term, and the Group has the option of twice asking the banks to extend the final repayment date by one year.

DERICHEBOURG 2020/2021 Universal Registration Document 197