DERICHEBOURG - Universal registration document 2018-2019

4

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

4.2

Property, plant and equipment (including leasing)

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

Land (including leasing)

181.2 295.6

2.2

0.5

1.2 3.8

1.8

1.9 0.6

188.8 327.7

Buildings (including leasing) Machinery & equipment (including leasing) Other tangible assets (including leasing) Tangible assets under construction Advances and deposits Total gross value Land (including leasing) Buildings (including leasing) Machinery & equipment (including leasing) Other tangible assets (including leasing) Total amortization & depreciation

12.7

(1.1)

(5.8)

21.8

771.7

59.9

(10.5)

(14.0)

(0.5)

(3.4)

6.4

809.7

293.4

42.5

(8.0)

(8.5)

(0.6)

(62.6)

2.1

258.2

32.3

18.8

(3.5) (0.2)

0.2

(36.3)

0.1

11.5

0.5

3.7

(0.1)

3.9

1,574.8

139.8

(23.3)

(27.6)

3.9

(78.9)

11.2 1,599.8

(39.2)

(3.5)

1.8 2.3

(0.6) (0.3)

(41.6)

(178.4)

(12.7)

1.0

(0.6)

(188.7)

(636.2)

(44.9)

14.3

14.0

0.4

15.6

(5.5)

(642.2)

(240.1)

(25.5)

7.2

7.8

0.5

63.3

(1.4)

(188.1)

(1,093.9)

(86.6)

22.5 (0.8)

25.9 (1.6)

0.3 4.1

78.9

(7.7)

(1,060.6)

Total net value

480.9

53.3

3.5

539.2

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

Property, plant and equipment financed by lease-financing contracts

Foreign exchange differences

Change in scope (2)

Impact of IFRS 5

Other changes (1)

09-30-18

Increases

Decreases

09-30-19

In millions of euros

Land and buildings

20.7

20.7

Machinery & equipment Other tangible assets Total gross value Total amortization & depreciation

251.7 113.8 386.2

23.9 31.3 55.2

(2.4) (0.4) (2.8)

(2.6) (9.5)

(0.1)

0.4 0.3 0.7

270.9

(0.2) (0.2)

(63.3) (63.4)

72.1

(12.1)

363.7

(290.2)

(31.0)

2.4

9.8

0.1

78.9 15.5

(0.3)

(230.2)

Total net value 133.5 As part of the preparatory work for the first-time application of IFRS 16, which will take place during the next fiscal year, the Group has removed fully depreciated (1) fixed assets with a gross value of €78.9 million. The amount of €15.5 million represents the amount of fixed assets acquired during the previous fiscal year, 96.1 24.2 (0.3) (2.3) (0.1) 0.4

refinanced during the fiscal year through leases. See note 3 – Changes in consolidation scope. (2)

DERICHEBOURG p 2018/2019 Universal Registration Document 139