DERICHEBOURG - Universal registration document 2019-2020

4

Financial statements Consolidated financial statements for the year ended September 30, 2020, in compliance with IFRS

Notes to the consolidated financial statements 4.1.5

Contents

1

Presentation of the Group

139

1.1 1.2 1.3

Identityof theIssuer

139 139 141

Material events occurringover the fiscal year

Events occurringafter year-end

Accountingpolicies, rules and methods 2.

142

2.1 2.2 2.3 3.1 3.2 3.3 3.4 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9

General policies

142 144 145 150 151 151 151 152 154 155 156 157 157 158 158 159 159 160 164 168 171 171 171 172 174 174 174 175 175 175 177 177 178 178 179 179 180 180 180

Accounting policies

Valuation rules andmethods

New companiesincludedin theconsolidationscope Companiesexcludedfrom the consolidationscope

Internal restructuring

Change inpercentageof control

Notes 4.

152

Intangibleassetsand goodwill

Property, plantand equipment and rights of use

Financial assets

Investments in associates and joinvtentures

Other non-current assets

Inventories

Trade receivables,other receivablesand currentfinancial assets

Cashand cashequivalents

Consolidatedshareholders'equity

Non-controlling interests 4.10

Indebtedness 4.11

Financial instruments 4.12

Non-current provisionasnd provisionsfor employeebenefits 4.13

Current provisions 4.14 Other current liabilities 4.15 Other non-current liabilities 4.16

Segment reporting 4.17 Change inprovisions 4.18

Other operating expenseasnd income 4.19 Other non-recurring expenses and income 4.20 Gain/loss on disposal of consolidatecdompanies 4.21

Net financial expenses 4.22

Incometax 4.23

Discontinued or held-for-sale operations 4.24

Earningsper share 4.25 Commitments 4.26 Significant litigation 4.27

Related party transactions 4.28 Employee information 4.29 Executive compensation 4.30

Accounting options related to the first-timadeoptionof IFRS 4.31

Consolidationscope 4.32

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