DERICHEBOURG - Universal registration document 2019-2020

4

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

Non-current provisions and provisions for employee benefits 4.13 Changein non-current provisions 4.13.1

Change in consolidation scope (1)

Foreign exchange differences

Reversals used

Write backs not used

Other variation

09-30-19 Provisions

09-30-20

In millions of euros

Provisions for labor disputes Provisions for other disputes Provisions for Urssaf disputes

5.0 2.8 8.9 0.6 2.6 0.3 3.7 0.0

1.9 3.3 0.5 0.0 0.3

(1.2) (0.4)

(0.6) (0.1)

0.0 0.3

5.1 9.6 9.1 0.1 2.6 0.1 0.2 6.6 0.0

3.8

0.0

(0.3)

Provisions for guarantees

(0.5) (0.1)

Provisions for service awards

(0.2)

0.0 0.1

Provisions for tax audit

Provisions for restructuring Environmental provisions (2) Other non-current provisions

0.2 3.7

(0.3) (0.7)

(0.1)

0.0 0.0

0.0

Total

23.7

10.0

(3.2)

(0.9)

3.9

(0.1)

33.4

See note 3 – Change in consolidation scope. (1) Provisions for the year include an additional provision of €2.3 million for the monitoring of a former landfill site in Italy. (2)

Provisions foremployee benefitobligations 4.13.2 In France, Group employees benefit from State pension plans and from retirement benefits paid by the employer in accordancewith the collective agreementsin force at each subsidiary. In other countries,the plans dependon local legislation,the type of businessand the past practicesof the subsidiaryconcerned. The projected costs and obligations recognized in the consolidated financial statements have been determined based on the following actuarial assumptions:

Actuarial assumptions for Business Services

Euro zone 2019/2020

Euro zone 2018/2019

Discount rate

0.60% 2.00% 2.00%

0.50% 2.00% 2.00%

Rate of inflation

Long-term forecast salary growth rate

Expected return on assets shares p fixed assets p liquidity p bonds p hedge funds p Mortality

Tables by generation TGM/TGF 05

Tables by generation TGM/TGF 05

Rate of turnover Retirement age

Internal to the Company, applied to each employee

Internal to the Company, applied to each employee

Voluntary departure at 62 years of age for non-executives Voluntary departure at 62 years of age for executives

Voluntary departure at 62 years of age for non-executives Voluntary departure at 62 years of age for executives

DERICHEBOURG p 2019/2020 Universal Registration Document 168