DERICHEBOURG - Universal registration document 2019-2020

4

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

Foreign exchange risk 4.12.4 Exchange rates used

2020

2019

Foreign currencies

Year-end

Average

Year-end

Average

In euros

Canada

CAD CNY USD MXN

1.5676 7.9720 1.1708 26.1848 0.9124 9.0990

1.5063 7.8460 1.1199 23.7171 0.8785 7.2972

1.4426 7.7784 1.0889 21.4522 0.8857 6.1491

1.4971 7.7957 1.1281 21.8837 0.8841 6.3239

China

United States

Mexico

United Kingdom

GBP TRY

Turkey

Generally, the Group’s revenue is generated in the same currency as however, have a significant impact on the translationof Environmental the related costs. Accordingly,the Group has little exposure to foreign Servicesdivisionrevenueand operatingincome into euros.

exchange risk, and business transactionsmade in a non-local currency (mostly dollar-denominatedexports from France) are generally hedged with forward contracts. Euro movements against the US dollar do,

The Group uses foreign exchange forward contracts to hedge its foreignexchangerisk.

USD

In millions of currency

Forward purchases Forward sales

19.5

Accountsreceivable, tax receivablesand othercurrent assets by currency

Receivables at 09-30-20

Receivables at 09-30-19

Local currency

Euro

%

Local currency

Euro

%

In millions of currency

CAD CNY EUR GBP MXN

4.2 0.5

2.7 0.1

1% 0%

6.3

4.4

1% 0%

369.0

369.0

97%

329.9

329.9

95%

0% 1% 0% 2%

0.2

0.3 4.0 0.8

0% 1% 0% 3%

54.8

2.1

85.0

TRY

4.8

USD

9.9

8.4

12.1

11.1

Total

382.3

100%

350.4

100%

Trade payables,tax liabilitiesand othercurrent liabilities

Payables at 09-30-20

Payables at 09-30-19

Local currency

Euro

%

Local currency

Euro

%

In millions of currency

CAD CNY EUR GBP MXN

1.8 0.2

1.1

0% 0%

2.2

1.5

0% 0%

523.0

523.0

99%

508.2

508.2

99%

0% 0% 0% 1%

0.2

0.2 1.9 0.4 5.4

0% 0% 0% 1%

33.5

1.3

40.3

TRY

2.4 5.8

USD

5.8

5.0

Total

530.4

100%

517.5

100%

DERICHEBOURG p 2019/2020 Universal Registration Document 166