DERICHEBOURG - Universal registration document 2019-2020

4

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

Notes 4.

4.1

Intangible assetsand goodwill

Change in consolidation scope (1)

Foreign exchange differences

Other variation

09-30-19 Increases Decreases

09-30-20

In millions of euros

Goodwill

329.1

0.7 0.9 0.3

33.1

(0.3)

0.6 2.3

363.2

Concessions, patents, licenses

20.1

(0.2)

1.1 0.3 0.8

24.2

Other intangible assets Advances and deposits Total gross value

9.1

(2.0) (0.8)

7.7

358.4 (101.5)

1.9

(0.2)

35.3

(0.3)

0.0

395.1 (102.1)

Goodwill

(0.6)

Concessions, patents, licenses

(14.9)

(2.0) (0.9) (2.9) (1.0)

(1.1)

(18.0)

Other intangible assets

(6.4)

0.3

0.6

(6.4)

Total amortization & depreciation

(122.8)

(0.8) 34.5

(0.0) (0.0)

(126.5)

Total net value

235.6

(0.2)

268.6

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

Changein the scope of goodwill 4.1.1

09-30-20

In millions of euros

Derichebourg España (formerly Lyrsa Group)

27.7

Immedia Services

5.0 1.0

LSL

AEP Multiservizi Spa

(0.6) 33.1

Total change

note 3 – Changes in consolidation scope. See

Impairment tests 4.1.2 Impairment tests were carried out on the Environmental Services and BusinessServicesactivitiesat September 30,2020. No impairmentindicatorswere identifiedon cash-generatingunits as at September 30,2020.

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

Net carrying amounts ofgoodwill impacted

09-30-20

09-30-19

In millions of euros

CGU – Business Services

184

179

CGU – Environmental Services

76

49

Total

260

228

DERICHEBOURG p 2019/2020 Universal Registration Document 152