| (in millions of euro) | FISCAL 2020 | FISCAL 2019 |
|---|---|---|
| Gains related to consolidation scope changes | Gains related to consolidation scope changes FISCAL 2020 2 |
Gains related to consolidation scope changes FISCAL 2019 9 |
| Gains on changes of post-employment benefits | Gains on changes of post-employment benefits FISCAL 2020 2 |
Gains on changes of post-employment benefits FISCAL 2019 1 |
| Other | Other FISCAL 2020 3 |
Other FISCAL 2019 1 |
| OTHER OPERATING INCOME | OTHER OPERATING INCOME FISCAL 2020 7 |
OTHER OPERATING INCOME FISCAL 2019 11 |
| Restructuring and rationalization costs | Restructuring and rationalization costs FISCAL 2020 (191) |
Restructuring and rationalization costs FISCAL 2019 (46) |
| Acquisition-related costs | Acquisition-related costs FISCAL 2020 (9) |
Acquisition-related costs FISCAL 2019 (11) |
| Losses related to consolidation scope changes* | Losses related to consolidation scope changes *FISCAL 2020 (14) |
Losses related to consolidation scope changes *FISCAL 2019 - |
| Losses on changes of post-employment benefits | Losses on changes of post-employment benefits FISCAL 2020 (4) |
Losses on changes of post-employment benefits FISCAL 2019 (4) |
| Amortization of purchased intangible assets and impairment of goodwill and non-current assets* | Amortization of purchased intangible assets and impairment of goodwill and non-current assets *FISCAL 2020 (273) |
Amortization of purchased intangible assets and impairment of goodwill and non-current assets *FISCAL 2019 (85) |
| Other | Other FISCAL 2020 (19) |
Other FISCAL 2019 (6) |
| OTHER OPERATING EXPENSES | OTHER OPERATING EXPENSES FISCAL 2020 (510) |
OTHER OPERATING EXPENSES FISCAL 2019 (152) |
| TOTAL OTHER OPERATING INCOME AND EXPENSES | TOTAL OTHER OPERATING INCOME AND EXPENSES FISCAL 2020 (503) |
TOTAL OTHER OPERATING INCOME AND EXPENSES FISCAL 2019 (141) |
* Including impairment of non-current assets amounting to 249 million euro in Fiscal 2020 (45 million euro in Fiscal 2019), of which 92 million euro on goodwill and 122 million euro on non-current assets relating to contracts with clients.
Trade and other receivables are initially recognized at fair value and are subsequently measured at amortized cost less impairment charges recognized in the income statement.
Trade and other receivables are impaired to reflect the expected credit losses, assessed using an impairment matrix (application of the simplified impairment model as provided for in IFRS 9). This method consists of applying for each aging balance category a separate impairment rate based on historial credit losses adjusted, when necessary, to take into account prospective factors.
|
|
AUGUST 31, 2020
|
AUGUST 31, 2019
|
||||
|---|---|---|---|---|---|---|
| (in millions of euro)
|
GROSS AMOUNT
|
IMPAIRMENT
|
CARRYING AMOUNT
|
GROSS AMOUNT
|
IMPAIRMENT
|
CARRYING AMOUNT
|
| Income tax receivable*
|
Income tax receivable* AUGUST 31, 2020 113 |
Income tax receivable* AUGUST 31, 2019 - |
113 | 125 | - | 125 |
| Advances to suppliers
|
Advances to suppliers AUGUST 31, 2020 5 |
Advances to suppliers AUGUST 31, 2019 - |
5 | 7 | - | 7 |
| Trade receivables
|
Trade receivables AUGUST 31, 2020 3,622 |
Trade receivables AUGUST 31, 2019 (145) |
3,478 | 3,947 | (137) | 3,810 |
| Other operating receivables
|
Other operating receivables AUGUST 31, 2020 373 |
Other operating receivables AUGUST 31, 2019 (13) |
360 | 523 | (13) | 510 |
| Prepaid expenses
|
Prepaid expenses AUGUST 31, 2020 198 |
Prepaid expenses AUGUST 31, 2019 - |
198 | 289 | - | 289 |
| Non-operating receivables
|
Non-operating receivables AUGUST 31, 2020 28 |
Non-operating receivables AUGUST 31, 2019 - |
28 | 10 | - | 10 |
| TOTAL TRADE AND OTHER RECEIVABLES
|
TOTAL TRADE AND OTHER RECEIVABLES AUGUST 31, 2020 4,226 |
TOTAL TRADE AND OTHER RECEIVABLES AUGUST 31, 2019 (157) |
4,070 | 4,777 | (150) | 4,626 |
* As of Fiscal 2019, amount net of transferred receivables, of which 41 million euro of CICE tax credits, were derecognized since substantially all risks and rewards incidental to the ownership of the account receivables have been transferred (there were no transferred receivables in Fiscal 2020).
