DERICHEBOURG - Universal registration document 2018-2019
4
Financial statements Consolidated financial statements for the year ended September 30, 2019, in compliance with IFRS Notes
Actual income tax expense 4.23.2
2019
2018
Theoretical tax income or expense
(30.0)
(28.7)
Impact of tax rate changes
(0.1)
(0.2)
Recognition/Limitation of deferred tax assets
1.9 0.8
6.3 8.5
Permanent tax differences
Permanent differences linked to consolidation adjustments Differences in tax rates applicable to foreign companies
(3.5)
(2.6)
0.4
0.4
Actual tax income
(30.5)
(16.3)
The Group’s actual Income tax expense was calculated on the basis of income from continuing operations before tax, restated for the Group’s share of income from associated companies. For fiscal year 2019, the Group’s actual income tax expense was reconciled on the basis of a tax rate of 34.43%, as for fiscal 2018.
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
DERICHEBOURG TECHNOLOGIES
PURFOLLIOULE SCI
AFM RECYCLAGE
ÉCO-VHU SAS
PURMET TRANSPORT REFINAL INDUSTRIES
BERNES ET BRUYÈRES SCI
ESKA
BERTHELOT VILLENEUVE SCI
EXADIANE SCI FRANORA SCI
REVIVAL
BOLTON
ROUTABOULE SCI
CFF BETA SCI
GROUPE ALTER SERVICES GARE DE CHANDIEU SCI
ROUX SCI
CFF SIGMA SCI COFRAMETAL
ULTEAM
INOREC
VALME TECHNOLOGIES
DERICHEBOURG AQUA
INOTERA SCI
WESTEVER
DERICHEBOURG ATIS AÉRONAUTIQUE DERICHEBOURG AUTOMOBILE SERVICES
POLY-ENVIRONNEMENT
POLYAMON POLYBUIS POLYCEJA POLYCEO POLYCOROT POLY-MASSI POLY-NEA POLYREVA POLY-SENTI POLYSOTIS POLYTIANE POLYURBAINE
DERICHEBOURG ÉNERGIE
DERICHEBOURG ÉNERGIE E.P.
DERICHEBOURG ENVIRONNEMENT DERICHEBOURG ESPACES VERTS
DERICHEBOURG ÉVOLUTION FORMATION
DERICHEBOURG EXPANSION
DERICHEBOURG FM
DERICHEBOURG IMMOBILIER SCI
DERICHEBOURG INTÉRIM
DERICHEBOURG LOGISTIQUE ET MANUTENTION
DERICHEBOURG MULTISERVICES HOLDING
DERICHEBOURG PROPRETÉ
POLYURBAINE NORMANDIE
DERICHEBOURG RETAIL
POLY-VALIS
DERICHEBOURG SERVICES & INGÉNIERIE NUCLÉAIRE
PROVERRE
DERICHEBOURG SNG
PSIMMO
DERICHEBOURG SOURCING AERO & ENERGY
PURFER
DERICHEBOURG SPECTACLE
PURFER TRANSPORT
The Derichebourg Group’s tax savings amount to €0.6 million.
DERICHEBOURG p 2018/2019 Universal Registration Document 161
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