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
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