Fiscal 2020 Universal Registration Document

6.2.1 Gross value of other intangible assets

(in millions of euro)	LICENSES AND SOFTWARE	CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER	TOTAL
Gross value as of August 31, 2018	Gross value as of August 31, 2018 LICENSES AND SOFTWARE 577	Gross value as of August 31, 2018 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 847	Gross value as of August 31, 2018 TOTAL 1,424
Increase	Increase LICENSES AND SOFTWARE 106	Increase CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 82	Increase TOTAL 188
Decrease	Decrease LICENSES AND SOFTWARE (36)	Decrease CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (6)	Decrease TOTAL (42)
Translation Adjustments	Translation Adjustments LICENSES AND SOFTWARE 9	Translation Adjustments CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 28	Translation Adjustments TOTAL 37
Reclassifications	Reclassifications LICENSES AND SOFTWARE (4)	Reclassifications CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (13)	Reclassifications TOTAL (17)
Change in scope of consolidation	Change in scope of consolidation LICENSES AND SOFTWARE -	Change in scope of consolidation CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 42	Change in scope of consolidation TOTAL 42
Other	Other LICENSES AND SOFTWARE -	Other CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER -	Other TOTAL -
Gross value as of August 31, 2019	Gross value as of August 31, 2019 LICENSES AND SOFTWARE 652	Gross value as of August 31, 2019 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 980	Gross value as of August 31, 2019 TOTAL 1 632
Increase	Increase LICENSES AND SOFTWARE 116	Increase CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 54	Increase TOTAL 170
Decrease	Decrease LICENSES AND SOFTWARE (52)	Decrease CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (57)	Decrease TOTAL (109)
Translation Adjustments	Translation Adjustments LICENSES AND SOFTWARE (26)	Translation Adjustments CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (66)	Translation Adjustments TOTAL (92)
Reclassifications	Reclassifications LICENSES AND SOFTWARE (15)	Reclassifications CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 15	Reclassifications TOTAL -
Change in scope of consolidation	Change in scope of consolidation LICENSES AND SOFTWARE 3	Change in scope of consolidation CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER -	Change in scope of consolidation TOTAL 3
Other	Other LICENSES AND SOFTWARE -	Other CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER -	Other TOTAL -
Gross value as of August 31, 2020	Gross value as of August 31, 2020 LICENSES AND SOFTWARE 679	Gross value as of August 31, 2020 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 927	Gross value as of August 31, 2020 TOTAL 1 605

6.2.2 Amortization and impairment of other intangible assets

(in millions of euro)	LICENSES AND SOFTWARE	CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER	TOTAL
Amortization and impairment as of August 31, 2018	Amortization and impairment as of August 31, 2018 LICENSES AND SOFTWARE (376)	Amortization and impairment as of August 31, 2018 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (344)	Amortization and impairment as of August 31, 2018 TOTAL (720)
Amortization	Amortization LICENSES AND SOFTWARE (63)	Amortization CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (63)	Amortization TOTAL (126)
Reversals	Reversals LICENSES AND SOFTWARE 34	Reversals CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 4	Reversals TOTAL 38
Impairment	Impairment LICENSES AND SOFTWARE -	Impairment CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (24)	Impairment TOTAL (24)
Translation Adjustments	Translation Adjustments LICENSES AND SOFTWARE (5)	Translation Adjustments CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (6)	Translation Adjustments TOTAL (11)
Reclassifications	Reclassifications LICENSES AND SOFTWARE 2	Reclassifications CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 10	Reclassifications TOTAL 12
Change in scope of consolidation	Change in scope of consolidation LICENSES AND SOFTWARE -	Change in scope of consolidation CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER -	Change in scope of consolidation TOTAL -
Other	Other LICENSES AND SOFTWARE -	Other CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER -	Other TOTAL -
Amortization and impairment August as of 31, 2019	Amortization and impairment August as of 31, 2019 LICENSES AND SOFTWARE (408)	Amortization and impairment August as of 31, 2019 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (423)	Amortization and impairment August as of 31, 2019 TOTAL (831)
Amortization	Amortization LICENSES AND SOFTWARE (77)	Amortization CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (89)	Amortization TOTAL (166)
Reversals	Reversals LICENSES AND SOFTWARE 44	Reversals CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 4	Reversals TOTAL 48
Impairment	Impairment LICENSES AND SOFTWARE (21)	Impairment CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (13)	Impairment TOTAL (33)
Translation Adjustments	Translation Adjustments LICENSES AND SOFTWARE 18	Translation Adjustments CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 32	Translation Adjustments TOTAL 50
Reclassifications	Reclassifications LICENSES AND SOFTWARE 13	Reclassifications CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (13)	Reclassifications TOTAL -
Change in scope of consolidation	Change in scope of consolidation LICENSES AND SOFTWARE -	Change in scope of consolidation CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER -	Change in scope of consolidation TOTAL -
Other	Other LICENSES AND SOFTWARE -	Other CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER -	Other TOTAL -
Amortization and impairment as of August 31, 2020	Amortization and impairment as of August 31, 2020 LICENSES AND SOFTWARE (432)	Amortization and impairment as of August 31, 2020 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (501)	Amortization and impairment as of August 31, 2020 TOTAL (933)

Amortization is reported under either cost of sales or Administrative and Sales Department costs, except for amortization of client relationships and trademarks, which are recognized in “Other operating expenses”.