DERICHEBOURG - Universal registration document 2019-2020

4

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

4.2 Property, plant andequipment 4.2.1

Property, plant and equipment and rightos f use

Change in consolidation scope (1)

Foreign exchange differences

Transfer IAS 17 (2)

Other variation (3)

09-30-19 Increases Decreases

09-30-20

In millions of euros

Land

188.8 327.7 809.7 258.2

11.7 14.0 16.9

45.7 44.0

(2.7)

0.1 1.5

(2.9) (1.4) (8.8) (2.8)

240.7 366.5 674.0 200.1

Buildings

(1.1) (8.2)

(18.0)

Machinery & equipment

135.5

(270.9)

(0.2)

Other tangible assets

7.5

(11.5)

20.2

(72.1)

0.6

Tangible assets under construction

11.5

18.5

(4.3) (0.5)

2.8 0.1

(5.0) (3.5) (6.5)

23.5

Advances and deposits Total gross value

3.9

0.1

0.1

1,599.8

68.9

(25.6)

248.2 (363.8)

(15.9)

1,504.9

Land

(41.6)

(3.5)

0.9 0.6 7.9 1.7

(44.2)

Buildings

(188.7) (642.2) (188.1)

(14.2) (31.6) (11.8)

0.4

(21.1)

10.7

(212.3) (581.2) (169.6)

Machinery & equipment Other tangible assets Total amortization & depreciation

12.4 10.8

(112.1)

184.5

(0.1)

(17.4)

35.1

0.1

(1,060.6)

(61.1)

23.6 (150.7)

230.3

11.1 (1,007.3)

Total net value

539.2

7.7

(2.0)

97.5 (133.5)

(6.5)

(4.8)

497.7

See note 3 – Change in consolidation scope. (1) See note 2.1.1 - Standards and interpretations applicable to the fiscal year beginning October 1, 2019. (2) The Group refinanced technical installations acquired during the previous fiscal year through sale and leaseback contracts for an amount of €6.4 million, presented (3) in other variation.

Rights of use 4.2.2

Change in consolidation scope (1)

Foreign exchange differences

Transfer IAS 17 (2)

Other variation (4)

Increases Decreases

IFRS 16 (3)

09-30-20

In millions of euros

Land, buildings and real estate complexes

20.7

5.4

(0.3)

52.3 11.3

78.2

Machinery & equipment Other tangible assets Total gross value

270.9

24.0

(1.5) (9.9)

6.4 0.1 6.5

(0.6)

310.5

72.1

9.9

1.1 0.8

1.5

74.7

363.8

39.3

(11.5)

65.1

(0.6)

463.4

Land, buildings and real estate complexes

(10.7)

(11.9) (26.6) (16.0)

(0.1)

(22.7)

Machinery & equipment Other tangible assets Total amortization & depreciation

(184.5)

1.6 9.9

(0.1)

(209.5)

(35.1)

0.1

(41.0)

(230.2)

(54.5) (15.2)

11.4 (0.1)

0.1 0.9

(0.1)

(273,2)

Total net value

133.5

65.1

6.4

(0.6)

190.2

See note 3 – Change in consolidation scope. (1) See note 2.1.1 - Standards and interpretations applicable to the fiscal year beginning October 1, 2019. (2) First-time adoption of IFRS 16. (3) The Group refinanced technical installations acquired during the previous fiscal year through sale and leaseback contracts for an amount of €6.4 million, presented (4) in other variation.

DERICHEBOURG p 2019/2020 Universal Registration Document 154