DERICHEBOURG - Universal registration document 2018-2019

4

Financial statements Consolidated financial statements for the year ended September 30, 2019, in compliance with IFRS Notes

Notes 4.

4.1

Intangible assets and goodwill

Foreign exchange differences

Change in scope (1)

Impact of IFRS 5

Other variation

09-30-18

Increases

Decreases

09-30-19

In millions of euros

Goodwill

319.4

8.1

(0.3)

1.8

0.1

329.1

Concessions, patents, licenses Other intangible assets Total gross value Concessions, patents, licenses Other intangible assets Total amortization & depreciation Goodwill

15.8 10.3

0.8 3.9 4.7

(0.1)

0.4

(0.1)

3.3

20.1

(5.1)

9.1

345.5 (101.5)

(0.1)

8.5

(0.4)

0.1

358.4 (101.5)

(13.6)

(1.3) (0.2)

0.1

0.1

(14.9)

(6.2)

(6.4)

(121.3)

(1.5)

0.1

0.1

(122.8)

Total net value

224.2

3.2

8.5

(0.3)

0.1

235.6

See note 3 – Changes in consolidation scope. (1)

Change in the scope of goodwill 4.1.1

09-30-19

In millions of euros

Cleaning France (ASP, ASP 85, Aquitaine Nettoyage, DML, Net Services)

5.2 2.6 0.7 0.2

Cleaning Spain (SILNET, Grupo Net, CES L. Madrid)

Revival Expansion Vibey Énergies Bas Long Prés Total change

(0.6)

8.1

See note 3 – Changes in consolidation scope.

Impairment tests 4.1.2 Impairment tests were carried out on the Environmental Services and Business Services activities at September 30, 2019. No impairment indicators were identified on cash-generating units as at September 30, 2019.

The information concerning the cash generating units, to which significant amounts of goodwill have been attributed as part of the impairment tests, is as follows:

Net carrying amounts of goodwill impacted

09-30-19

09-30-18

In millions of euros

CGU – Business Services

179

170

CGU – Environmental Services

49

48

Total

228

218

DERICHEBOURG p 2018/2019 Universal Registration Document 137