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

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