DERICHEBOURG - Universal registration document 2018-2019
4
Financial statements Consolidated financial statements for the year ended September 30, 2019, in compliance with IFRS Notes
4.7
Trade receivables, other receivables and current financial assets
09-30-19
09-30-18
Gross value
Impairment
Net value
Gross value
Impairment
Net value
In millions of euros
Trade receivables Tax receivables Advances and deposits
293.9
(9.8)
284.1
297.0
(10.4)
286.6
3.8 8.3 8.5
3.8 8.3 8.5
11.4
11.4
9.9 4.6
9.9 4.6
Employee-related receivables
Employment-competitiveness (CICE) receivables
24.2 23.5 15.7
24.2 23.5 11.1
Tax receivables
26.0 13.3
26.0 10.3
Other receivables Prepaid expenses
(3.0)
(4.7)
9.3
9.3
9.4
9.4
Other current assets
65.4
(3.0)
62.5
87.4
(4.7)
82.7
Dividends due Loans, deposits and securities Current financial assets
20.3 20.3
(0.1) (0.1)
20.2 20.2
14.0 14.0
(0.1) (0.1)
13.8 13.8
Change in impairment of trade receivables
09-30-18
Provisions
Reversals
09-30-19
In millions of euros
Impairment of trade receivables
(10.4)
(1.3)
1.8
(9.8)
Cash and cash equivalents 4.8 By type Cash and cash equivalents include investment securities, current account balances due by banks and cash.
Gross value on 09-30-19
Net value at 09-30-19
Net values on 09-30-18
Provisions
In millions of euros
Marketable securities
1.3
(0.2)
1.1
0.3
Cash
283.5 284.8
283.5 284.6
145.3 145.6
Total
(0.2)
09-30-19
09-30-18
In millions of euros
Cash and cash equivalents
284.6
145.6
Bank overdrafts
7.0
14.2
Net cash
277.6
131.4
The cash pooling system, which the Group has implemented mainly in France, centralizes all subsidiary cash flows on a daily basis to reduce finance costs.
The Group reports cash and cash equivalents according to the accounting balance of each bank account, whereas these accounts can be aggregated with other accounts that could have a different balance in the context of the merger of interests and overall overdraft authorizations granted to the Group.
DERICHEBOURG p 2018/2019 Universal Registration Document 143
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