DERICHEBOURG - Universal registration document 2018-2019

4

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

Personnel expenses by type 4.29.2

09-30-19

09-30-18

In millions of euros

Wages and salaries

656.7 192.6

644.0 210.0

Social charges

Employee profit sharing

9.0

5.7

Income from Employment Competitiveness Tax Credit (CICE)

(5.2)

(26.5)

Other personnel expenses

2.8

2.1

Total

856.0

835.3

€0.2 million before tax and €0.1 million after tax on non-controlling p interests.

Executive compensation 4.30 The total amount of compensation of any kind paid by the Company, controlled companies and controlling companies to members of the Company’s executive bodies at September 30, 2019 was €2.3 million. At September 30, 2018, this amount was €2.3 million. Members of the administrative bodies do not receive future benefits.

Translation methods 4.31.3 The Group elected to apply unrealized exchange gains or losses as of October 1, 2004 to its consolidated reserves. Accordingly, such gains or losses will not be recognized in income when assets are disposed of in a foreign currency.

Accounting options related 4.31

to the first-time adoption of IFRS

Consolidation scope 4.32 Holding companies

Business combinations 4.31.1 The Group has decided not to retrospectively adjust business combinations prior to October 1, 2004. Property, plant and equipment 4.31.2 IFRS 1 allows certain types of assets to be recognized at their fair value in the opening balance sheet and for this value to be used as the deemed cost. The Group decided to apply this option specifically to some assets, and in particular, to land and improvements and to structures on owned land as of the date of transition to IFRS. The fair value of the various real estate assets was determined based on appraisals by an external party. The application of this option had the following impacts on equity on October 1, 2004: €62.7 million before tax and €40.5 million after tax on the Group’s p share of equity;

Consolidation method

Legal name

% Interest

Germany DBG HOLDING GmbH

100.00%

FC

France CFF SIGMA SCI

100.00% 100.00%

FC FC

DERICHEBOURG ENVIRONNEMENT DERICHEBOURG MULTISERVICES HOLDING

100.00%

FC

DERICHEBOURG

100.00% PARENT

DERICHEBOURG EXPANSION

100.00% 100.00% 100.00%

FC FC FC FC FC

LE BISON GOURMAND

SCEA DU CHÂTEAU GUITERONDE

SCI DE LA FÛTAIE

99.92%

WESTEVER

100.00%

DERICHEBOURG p 2018/2019 Universal Registration Document 166