DERICHEBOURG - Universal registration document 2018-2019

4

Financial statements Consolidated financial statements for the year ended September 30, 2019, in compliance with IFRS Notes

Analysis of deferred tax assets and liabilities 4.23.4

09-30-19

09-30-18

In millions of euros

Tax losses carried forward

7.1 5.6

5.6 4.5

Temporary differences

Restatement of regulated provisions

(5.8) 11.8 (1.3)

(6.3) 10.0 (2.1)

Social benefits Finance leases

Elimination of intra-Group profits

1.4

1.8

Valuation differences

(8.0)

(7.3)

IFRS restatements

0.6

0.0

Other types

(2.0)

(1.9)

Net deferred taxes Of which Deferred tax assets Deferred tax liabilities Net deferred taxes

9.4

4.4

26.5 17.1

22.0 17.5

9.4

4.4

In France, the Group has recognized €2.7 million in deferred tax assets relating to one entity that is not part of the tax consolidation grouping, in light of the outlook for future taxable profits.

The Group also has tax loss carryforwards for which no deferred taxes have been recognized in the amount of €17.1 million in France and €44.0 million abroad.

Discontinued or held-for-sale operations 4.24

Nuclear engineering business (in millions of euros)

09-30-19

Goodwill

(0.3) (0.2) (0.5) (3.7) (0.4) (1.2) (5.3) (0.0) (0.1) (1.4) (1.5) (0.0) (0.8) (1.9) (1.0) (3.8) 5.8

Property, plant and equipment Total non-current assets

Trade receivables

Other current assets

Cash

Total current assets

Total non-current assets and groups of assets held for sale

Financial borrowings and debts

Employee benefits

Other provisions

Total non-current liabilities

Borrowings and bank overdrafts (portion at less than one year)

Provisions

Debts Trade payables Other current liabilities

Total current liabilities

Total liabilities related to a group of held-for-sale assets

5.4

DERICHEBOURG p 2018/2019 Universal Registration Document 162