DERICHEBOURG - Universal registration document 2019-2020

4

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

Personnelexpenses bytype 4.29.2

09-30-20

09-30-19

In millions of euros

Wages and salaries

650.4 169.9

656.7 192.6

Social charges

Employee profit sharing

5.4

9.0

Furlough payments

(18,2)

Income from Employment Competitiveness Tax Credit (CICE)

(5.2)

Other personnel expenses

5.4

2.8

Total

812.9

856.0

Executive compensation 4.30 The total amount of compensationof any kind paid by the Company, controlled companies and controlling companies to members of the Company’sexecutivebodiesat September 30,2020was €1.9 million.At September 302, 019,this amountwas€2.3 million. Membersof the executivebodies do not receive future benefits. Accounting options related to the 4.31 first-time adoption ofIFRS Business combinations 4.31.1 The Group has decided not to retrospectively adjust business combinationsprior to October 1,2004. Property, plant andequipment 4.31.2 IFRS 1 allows certain types of assets to be recognizedat their fair value in the opening balance sheet and for this value to be used as the deemed cost. The Group decided to apply this option specifically to some assets, and in particular, to land and improvements and to structureson owned land as of the date of transitionto IFRS. The fair value of the various real estate assetswas determinedbased on appraisalsby an externalparty. The applicationof this option had the following impacts on equity on October 1,2004: €62.7 millionbefore tax and €40.5 millionafter tax on the Group’s p share of equity; €0.2 millionbefore tax and €0.1 millionafter tax on non-controlling p interests.

Translation methods 4.31.3 The Group elected to apply unrealized exchange gains or losses as of October 1,2004 to its consolidatedreserves.Accordingly,such gains or losses will not be recognizedin income when assets are disposedof in a foreigncurrency.

Consolidation scope 4.32 Holding companies

Consolidation method

Legal name

% Interest

Germany DBG HOLDING GmbH

100.00%

FC

France CFF SIGMA SCI

100.00% 100.00%

FC FC

DERICHEBOURG ENVIRONNEMENT DERICHEBOURG MULTISERVICES HOLDING

100.00%

FC

DERICHEBOURG

100.00% PARENT

DERICHEBOURG EXPANSION

100.00% 100.00% 100.00%

FC FC FC FC FC

LE BISON GOURMAND

SCEA DU CHÂTEAU GUITERONDE

SCI DE LA FÛTAIE

99.92%

WESTEVER

100.00%

DERICHEBOURG p 2019/2020 Universal Registration Document 180