DERICHEBOURG - Universal registration document 2019-2020

4

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

level 2: directly or indirectly observable inputs concerning the asset p or liabilityother than the quotedprices used at level 1; level 3: methods that use inputs that have a significant impact on p the recognized fair value and are not based on observable market data. On September 30, 2020, all of the Group’s assets and liabilities measuredat fair value are classifiedas level 2. During the 2020 fiscal year, there was no change in fair-value valuations between level 1 and level 2 and no transfer to, or from, level 3.

Financial instruments 4.12 The Group uses certain financial instruments to reduce risks related to interest rates, exchangerates affectingits commercialactivitiesand raw materialprices. Market value of financiainl struments 4.12.1 To determinethe fair value of financial instruments,the Groupuses the following fair value hierarchy, according to the valuation methods used: level 1: the prices listed for identical assets or liabilities in active p markets (not adjusted);

09-30-20

09-30-19

In millions of euros

Assets at fair value through profit or loss Derivative instruments – assets p Assets at fair value through equity Derivative instruments – assets p

0.0

0.0

0.0

0.0

Loans and receivables Non-current loans p

0.0 8.2 0.2

0.0 6.9 0.2

Non-current deposits and securities p Other non-current financial assets p

Current trade receivables p

309.9

284.1

Current loans p

0.0

0.0

Current deposits and securities p Cash and cash equivalents p Held-to-maturity investments None p

15.4

20.2

361.9

284.6

0.0

0.0

Available-for-sale assets Equity interests p

1.7

1.7

Liabilities at fair value through profit or loss Derivative instruments – liabilities p Liabilities at fair value through equity Derivative instruments – liabilities p

2.2

1.2

0.1

1.6

Other liabilities Syndicated loan p

237.0 365.2 256.1

31.2

Other non-current financial debt p

304.3 258.7

Debts trade payables p

Other current financial liabilities p

0.4

0.4

Short-term loans and bank overdrafts p

100.5

73.8

Market value of derivativienstruments 4.12.2

09-30-20

09-30-19

Assets

Liabilities

Assets

Liabilities

In millions of euros

Derivatives for interest-rate risks Derivatives for exchange-rate risk

Cash flow hedge Cash flow hedge

2.2 0.1 2.3

2.5 0.2 2.7

0.0 0.0

0.0 0.0

Amount of derivatives in the consolidated balance sheet

DERICHEBOURG p 2019/2020 Universal Registration Document 164