DERICHEBOURG - Universal registration document 2019-2020

4

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

Change in provisions 4.18

2020

2019

In millions of euros

Provisions on current assets

(2.0) (9.1)

(1.5) (5.0) (6.5)

Provisions for liabilities and charges

Total

(11.0)

Other operating expenses and income 4.19

2020

2019

In millions of euros

Proceeds from sale of property, plant and equipment

1.8 0.5 0.3 1.4 4.9 2.7 1.5 2.1

1.3 2.0 0.4 6.8 8.7 3.9 1.2 1.4

Production of assets for own use

Write backs of provisions on property, plant and equipment

Write backs of provisions on current assets (1)

Write backs of provisions for liabilities and charges

Transfers of operating expenses

Operating and investment subsidies

Others

Total other operating income

15.4 (1.8) (1.2) (5.7) (0.2) (3.6)

25.7 (0.2) (7.0) (6.8) (0.2) (3.5)

Carrying amount of non-current assets sold

Losses from irrecoverable and written-off receivables (2)

Duties and licenses

Board members/attendance fees paid

Others

Total other operating expenses (17.6) Of which €4.5 million in write backs for impairment of trade receivables of Vigimark Sûreté in 2019 (see note 4.26 to the 2013 financial statements). (1) Of which €4.5 million in losses for irrecoverable trade receivables of Vigimark Sûreté in 2019 (see note 4.26 to the 2013 financial statements). (2) (12.5)

Other non-recurring expenses and income 4.20

2020

2019

Italy – Increase in monitoring costs for former landfill

(2.3) (1.2) (1.6) (5.6) (0.2)

(5.0) Nuclear engineering company contracts

Recycling Spain – Post-acquisition restructuring

Recycling France – Restructuring

Aeronautics division – Restructuring Holding companies – Restructuring Total other non-recurring expenses Collection – win on appeal in Veolia litigation

(10.9)

(5.0)

3.7 3.7

0.1 Others

Other non-recurring income

0.1

Cost of restructuring initiated in the various French recycling p subsidiaries following the very sharp drop in volumes during the lockdownperiod (€1.6million); Revaluation of monitoring costs for the next 30 years of the CRS p landfill (Italy) (€2.3million).

In the EnvironmentalServices business Profit of €3.7 million following the victory on appeal in the p proceedings initiated by Veolia relating to the 2014 transfer of personnel on household waste collection contracts in Paris (11th, 18th and 19th arrondissements); Cost of restructuring initiated at Lyrsa after the acquisition (€1.2 p million);

DERICHEBOURG p 2019/2020 Universal Registration Document 174