DERICHEBOURG - Universal registration document 2018-2019

4

Financial statements Parent company financial statements as at September 30, 2019

Notes to the parent company financial statements 4.2.3

Contents

Highlights of the fiscal year 1.

177

1.1 1.2

Material events occurring over the fiscal year

177 177

Events between the closing date and approval of the financial statements

Accounting policies and methods 2.

178

2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9

Accounting rules and methods

178 178 178 178 178 178 178 179 179 179 179 179 179 179 179 180 181 182 183 184 184 184 185 187 187 187 188 188 189 189 190 192 192

Intangible assets

Property, plant and equipment

Financial assets

Inventory

Receivables

Receivables and payables denominated in foreign currencies

Marketable securities

Provisions for liabilities and charges

Regulated provisions 2.10

Pension and other post-employment benefits 2.11

Employee profit-sharing 2.12 Tax consolidation 2.13 Financial instruments 2.14

Identity of the parent company 2.15

Explanatory notes to the financial statements 3.

180

3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9

Fixed assets

Depreciation and amortization

Provisions recognized in the balance sheet Maturity of receivables and payables

Marketable securities

Prepaid expenses and deferred income

Share capital

Characteristics of main credit lines

Breakdown of net revenue

Non-recurring gain (loss) 3.10 Breakdown of income tax 3.11

Increases, decreases in future tax payables 3.12

Financial commitments 3.13 Average headcount 3.14

Global compensation for directors 3.15

Subsidiaries and equity interests: crossing of legal thresholds 3.16

Litigation 3.17

Related party transactions 3.18

DERICHEBOURG p 2018/2019 Universal Registration Document 176