| (in millions of euro) | FISCAL 2020 | FISCAL 2019 |
|---|---|---|
| Client investments as of September 1 | Client investments as of September 1 FISCAL 2020 626 |
Client investments as of September 1 FISCAL 2019 558 |
| Increases during the fiscal year | Increases during the fiscal year FISCAL 2020 117 |
Increases during the fiscal year FISCAL 2019 137 |
| Decreases during the fiscal year | Decreases during the fiscal year FISCAL 2020 (106) |
Decreases during the fiscal year FISCAL 2019 (105) |
| Impairment | Impairment FISCAL 2020 (25) |
Impairment FISCAL 2019 - |
| Newly consolidated companies | Newly consolidated companies FISCAL 2020 - |
Newly consolidated companies FISCAL 2019 1 |
| Currency translation adjustment and other movements | Currency translation adjustment and other movements FISCAL 2020 (37) |
Currency translation adjustment and other movements FISCAL 2019 35 |
| CLIENT INVESTMENTS AS OF AUGUST 31 | CLIENT INVESTMENTS AS OF AUGUST 31 FISCAL 2020 575 |
CLIENT INVESTMENTS AS OF AUGUST 31 FISCAL 2019 626 |
| (in millions of euro) | AUGUST 31, 2020 | AUGUST 31, 2019 |
|---|---|---|
| Trade and other receivables | Trade and other receivables AUGUST 31, 2020 1,274 |
Trade and other receivables AUGUST 31, 2019 1,226 |
| Trade and other payables(1) | Trade and other payables (1)AUGUST 31, 2020 (293) |
Trade and other payables (1)AUGUST 31, 2019 (292) |
| Vouchers liabilities(2) | Vouchers liabilities (2)AUGUST 31, 2020 (3,117) |
Vouchers liabilities (2)AUGUST 31, 2019 (2,981) |
| Vouchers in circulation | Vouchers in circulation AUGUST 31, 2020 (2,604) |
Vouchers in circulation AUGUST 31, 2019 (2,414) |
| Vouchers payables | Vouchers payables AUGUST 31, 2020 (352) |
Vouchers payables AUGUST 31, 2019 (458) |
| Others(1) | Others (1)AUGUST 31, 2020 (161) |
Others (1)AUGUST 31, 2019 (109) |
| WORKING CAPITAL EXCLUDING RESTRICTED CASH AND FINANCIAL ASSETS OF THE BENEFITS & REWARDS SERVICES ACTIVITY | WORKING CAPITAL EXCLUDING RESTRICTED CASH AND FINANCIAL ASSETS OF THE BENEFITS & REWARDS SERVICES ACTIVITY AUGUST 31, 2020 (2,136) |
WORKING CAPITAL EXCLUDING RESTRICTED CASH AND FINANCIAL ASSETS OF THE BENEFITS & REWARDS SERVICES ACTIVITY AUGUST 31, 2019 (2,048) |
| Restricted cash and financial assets related to the Benefits & Rewards Services activity | Restricted cash and financial assets related to the Benefits & Rewards Services activity AUGUST 31, 2020 1,103 |
Restricted cash and financial assets related to the Benefits & Rewards Services activity AUGUST 31, 2019 1,120 |
| Restricted cash | Restricted cash AUGUST 31, 2020 770 |
Restricted cash AUGUST 31, 2019 678 |
| Market securities > 3 months | Market securities > 3 months AUGUST 31, 2020 333 |
Market securities > 3 months AUGUST 31, 2019 442 |
| Cash and cash equivalents(1) | Cash and cash equivalents (1)AUGUST 31, 2020 996 |
Cash and cash equivalents (1)AUGUST 31, 2019 1,042 |
| Bank overdrafts | Bank overdrafts AUGUST 31, 2020 (16) |
Bank overdrafts AUGUST 31, 2019 (25) |
| OPERATING CASH ASSETS OF THE BENEFITS & REWARDS SERVICES ACTIVITY | OPERATING CASH ASSETS OF THE BENEFITS & REWARDS SERVICES ACTIVITY AUGUST 31, 2020 2,082 |
OPERATING CASH ASSETS OF THE BENEFITS & REWARDS SERVICES ACTIVITY AUGUST 31, 2019 2,136 |
(1) Including intragroup transactions.
(2) Vouchers liabilities are accounted at fair value as current liabilities, which is the face value of vouchers in circulation and of vouchers back at Sodexo and not yet reimbursed.
