DERICHEBOURG - Universal registration document 2019-2020

4

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

4.7

Trade receivables, other receivablesand current financial assets

09-30-20

09-30-19

Gross value

Impairment

Net value

Gross value

Impairment

Net value

In millions of euros

Trade receivables Tax receivables Advances and deposits

318.8

(9.0)

309.9

293.9

(9.8)

284.1

4.1

4.1

3.8 8.3 8.5

3.8 8.3 8.5

13.9

13.9

Employee-related receivables

6.5

6.5

Tax receivables

29.3 17.8

29.3 12.7

26.0 13.3

26.0 10.3

Other receivables Prepaid expenses

(5.1)

(3.0)

5.9

5.9

9.3

9.3

Other current assets

73.4

(5.1)

68.3

65.4

(3.0)

62.5

Dividends due Loans, deposits and securities Current financial assets

19.1 19.1

(3.7) (3.7)

15.4 15.4

20.3 20.3

(0.1) (0.1)

20.2 20.2

Change in impairment oftrade receivables

Change in consolidation scope (1)

09-30-19

Provisions

Reversals

09-30-20

In millions of euros

Change in impairment of trade receivables

(9.8)

(1.3)

1.1

1.0

(9.0)

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

Cash and cash equivalents 4.8 By type Cash and cash equivalentsinclude investmentsecurities,current accountbalancesdue by banks and cash.

Gross value on 09-30-20

Net value at 09-30-20

Net value at 09-30-19

In millions of euros

Marketable securities

1.0

1.0

1.1

Cash

360.9 361.9

360.9 361.9

283.5 284.6

Total

09-30-20

09-30-19

In millions of euros

Cash and cash equivalents

361.9

284.6

Bank overdrafts

8.5

7.0

Net cash

353.4

277.6

The cash pooling system, which the Group has implementedmainly in France, centralizes all subsidiary cash flows on a daily basis to reduce financecosts.

The Group reports cash and cash equivalents according to the accountingbalance of each bank account,whereas these accounts can be aggregatedwith other accounts that could have a different balance in the context of the merger of interests and overall overdraft authorizationsgrantedto the Group.

DERICHEBOURG p 2019/2020 Universal Registration Document 158