DERICHEBOURG - Universal registration document 2019-2020

4

Financial statements Parent company financial statements at September 30, 2020

Notes to the parent company financial statements 4.2.3

Contents

Highlightsof thefiscal year 1.

191

1.1 1.2

Material events during thfeiscal year

191 192

Events between the closing dataend approvalof thefinancial statements

Accountingpolicies and methods 2.

193

2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9

Accounting rules andmethods

193 193 193 193 193 193 193 194 194 194 194 194 194 194 194 194 195 196 197 198 199 199 199 200 201 202 202 203 204 205 205 206 208 208

Intangibleassets

Property, plantand equipment

Financial assets

Inventory

Receivables

Receivables and payabledsenominatedin foreigncurrencies

Loan issue costs

Marketable securities

Provisions for liabilities and charges 2.10

Regulated provisions 2.11

Pensionand other post-employmenbtenefits 2.12

Employee profit-sharing 2.13 Tax consolidation 2.14 Financial instruments 2.15 Identityof theparentcompany 2.16

Explanatory notes to thfienancial statements 3.

195

3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9

Fixed assets

Depreciation and amortization

Provisions recognized on the balance sheet

Maturity of receivableasnd payables

Marketable securities

Prepaid expenses and deferred income

Share capital

Characteristicsof main credit lines

Breakdown of net revenue

Non-recurring gain(loss) 3.10 Breakdown of incometax 3.11

Increases, decreases in futurteax payables 3.12

Financial commitments 3.13 Average headcount 3.14

Global compensation for directors 3.15

Subsidiaries and equityinterests: crossing of legal thresholds 3.16

Litigation 3.17

Related party transactions 3.18

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