DERICHEBOURG - Universal registration document 2018-2019
4
Financial statements Consolidated financial statements for the year ended September 30, 2019, in compliance with IFRS
Notes to the consolidated financial statements 4.1.5
Contents
Presentation of the Group 1.
127
1.1 1.2 1.3
Identity of the issuer
127 127 128
Material events occurring over the fiscal year
Events occurring after year-end
Accounting policies, rules and methods 2.
128
2.1 2.2 2.3
General policies
128 129 130
Accounting policies
Valuation rules and methods
Changes in consolidation scope 3. New companies included in the consolidation scope Companies excluded from the consolidation scope
135
3.1 3.2 3.3 3.4
135 136 136 136
Internal restructuring
Change in percentage of control
Notes 4.
137
4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9
Intangible assets and goodwill
137 139 140 141 142 142 143 143 144 144 145 149 153 156 156 156 156 159 159 159 160 160 160 162 163 163 164 165 165 166 166 166
Property, plant and equipment (including leasing)
Financial assets
Investments in associates and joint ventures
Other non-current assets
Inventories
Trade receivables, other receivables and current financial assets
Cash and cash equivalents
Consolidated shareholders’ equity
Non-controlling interests 4.10
Indebtedness 4.11
Financial instruments 4.12
Non-current provisions and provisions for commitments to employees 4.13
Current provisions 4.14 Other current liabilities 4.15 Other non-current liabilities 4.16
Segment reporting 4.17 Change in provisions 4.18
Other operating expenses and income 4.19 Other non-recurring expenses and income 4.20 Gain/loss on disposal of consolidated companies 4.21
Net financial expenses 4.22
Income tax 4.23
Discontinued or held-for-sale operations 4.24
Earnings per share 4.25 Commitments 4.26 Significant litigation 4.27
Related party transactions 4.28 Employee information 4.29 Executive compensation 4.30
Accounting options related to the first-time adoption of IFRS 4.31
Consolidation scope 4.32
DERICHEBOURG p 2018/2019 Universal Registration Document 126
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