Fiscal 2020 Universal Registration Document

6.3.1 Gross value of property, plant and equipment

(in millions of euro)	LAND AND BUILDINGS	PLANT AND EQUIPMENT	CONSTRUCTION IN PROGRESS AND OTHER	TOTAL
Gross value as of August as of 31, 2018	Gross value as of August as of 31, 2018LAND AND BUILDINGS98	Gross value as of August as of 31, 2018PLANT AND EQUIPMENT1 630	Gross value as of August as of 31, 2018CONSTRUCTION IN PROGRESS AND OTHER206	Gross value as of August as of 31, 2018TOTAL1 935
Increase	Increase LAND AND BUILDINGS 197	Increase PLANT AND EQUIPMENT 51	Increase CONSTRUCTION IN PROGRESS AND OTHER 251
Decrease	Decrease LAND AND BUILDINGS (1)	Decrease PLANT AND EQUIPMENT (102)	Decrease CONSTRUCTION IN PROGRESS AND OTHER (12)	Decrease TOTAL (115)
Translation Adjustments	Translation Adjustments LAND AND BUILDINGS -	Translation Adjustments PLANT AND EQUIPMENT 23	Translation Adjustments CONSTRUCTION IN PROGRESS AND OTHER 4	Translation Adjustments TOTAL 27
Reclassifications	Reclassifications LAND AND BUILDINGS 2	Reclassifications PLANT AND EQUIPMENT 6	Reclassifications CONSTRUCTION IN PROGRESS AND OTHER (33)	Reclassifications TOTAL (25)
Change in scope of consolidation	Change in scope of consolidation LAND AND BUILDINGS 39	Change in scope of consolidation PLANT AND EQUIPMENT 27	Change in scope of consolidation CONSTRUCTION IN PROGRESS AND OTHER -	Change in scope of consolidation TOTAL 66
Other	Other LAND AND BUILDINGS -	Other PLANT AND EQUIPMENT -	Other CONSTRUCTION IN PROGRESS AND OTHER -	Other TOTAL -
Gross value as of August as of 31, 2019	Gross value as of August as of 31, 2019LAND AND BUILDINGS141	Gross value as of August as of 31, 2019PLANT AND EQUIPMENT1 781	Gross value as of August as of 31, 2019CONSTRUCTION IN PROGRESS AND OTHER216	Gross value as of August as of 31, 2019TOTAL2 138
Increase	Increase LAND AND BUILDINGS 4	Increase PLANT AND EQUIPMENT 164	Increase CONSTRUCTION IN PROGRESS AND OTHER 43	Increase TOTAL 211
Decrease	Decrease LAND AND BUILDINGS (1)	Decrease PLANT AND EQUIPMENT (81)	Decrease CONSTRUCTION IN PROGRESS AND OTHER (14)	Decrease TOTAL (96)
Translation Adjustments	Translation Adjustments LAND AND BUILDINGS (2)	Translation Adjustments PLANT AND EQUIPMENT (71)	Translation Adjustments CONSTRUCTION IN PROGRESS AND OTHER (6)	Translation Adjustments TOTAL (78)
Reclassifications	Reclassifications LAND AND BUILDINGS (7)	Reclassifications PLANT AND EQUIPMENT 6	Reclassifications CONSTRUCTION IN PROGRESS AND OTHER (24)	Reclassifications TOTAL (25)
Change in scope of consolidation	Change in scope of consolidation LAND AND BUILDINGS 1	Change in scope of consolidation PLANT AND EQUIPMENT 9	Change in scope of consolidation CONSTRUCTION IN PROGRESS AND OTHER -	Change in scope of consolidation TOTAL 9
Other	Other LAND AND BUILDINGS -	Other PLANT AND EQUIPMENT -	Other CONSTRUCTION IN PROGRESS AND OTHER -	Other TOTAL -
Gross value as of August 31, 2020	Gross value as of August 31, 2020LAND AND BUILDINGS136	Gross value as of August 31, 2020PLANT AND EQUIPMENT1 807	Gross value as of August 31, 2020CONSTRUCTION IN PROGRESS AND OTHER216	Gross value as of August 31, 2020TOTAL2 159

No item of property, plant and equipment is pledged as collateral for a liability.

6.3.2 Depreciation and impairment of property, plant and equipment

(in millions of euro)	LAND AND BUILDINGS	PLANT AND EQUIPMENT	CONSTRUCTION IN PROGRESS AND OTHER	TOTAL
Depreciation and impairment as of August 31, 2018	Depreciation and impairment as of August 31, 2018LAND AND BUILDINGS(51)	Depreciation and impairment as of August 31, 2018PLANT AND EQUIPMENT(1 138)	Depreciation and impairment as of August 31, 2018CONSTRUCTION IN PROGRESS AND OTHER(126)	Depreciation and impairment as of August 31, 2018TOTAL(1 316)
Depreciation	Depreciation LAND AND BUILDINGS (9)	Depreciation PLANT AND EQUIPMENT (185)	Depreciation CONSTRUCTION IN PROGRESS AND OTHER (22)	Depreciation TOTAL (216)
Reversals	Reversals LAND AND BUILDINGS -	Reversals PLANT AND EQUIPMENT 84	Reversals CONSTRUCTION IN PROGRESS AND OTHER 13	Reversals TOTAL 97
Impairment	Impairment LAND AND BUILDINGS -	Impairment PLANT AND EQUIPMENT 1	Impairment CONSTRUCTION IN PROGRESS AND OTHER -	Impairment TOTAL 1
Translation Adjustments	Translation Adjustments LAND AND BUILDINGS -	Translation Adjustments PLANT AND EQUIPMENT (14)	Translation Adjustments CONSTRUCTION IN PROGRESS AND OTHER (3)	Translation Adjustments TOTAL (17)
Reclassifications	Reclassifications LAND AND BUILDINGS 1	Reclassifications PLANT AND EQUIPMENT 21	Reclassifications CONSTRUCTION IN PROGRESS AND OTHER 3	Reclassifications TOTAL 25
Change in scope of consolidation	Change in scope of consolidation LAND AND BUILDINGS (14)	Change in scope of consolidation PLANT AND EQUIPMENT (14)	Change in scope of consolidation CONSTRUCTION IN PROGRESS AND OTHER -	Change in scope of consolidation TOTAL (28)
Other	Other LAND AND BUILDINGS -	Other PLANT AND EQUIPMENT -	Other CONSTRUCTION IN PROGRESS AND OTHER -	Other TOTAL -
Depreciation and impairment as of August 31, 2019	Depreciation and impairment as of August 31, 2019LAND AND BUILDINGS(73)	Depreciation and impairment as of August 31, 2019PLANT AND EQUIPMENT(1 246)	Depreciation and impairment as of August 31, 2019CONSTRUCTION IN PROGRESS AND OTHER(135)	Depreciation and impairment as of August 31, 2019TOTAL(1 454)
Depreciation	Depreciation LAND AND BUILDINGS (8)	Depreciation PLANT AND EQUIPMENT (184)	Depreciation CONSTRUCTION IN PROGRESS AND OTHER (24)	Depreciation TOTAL (216)
Reversals	Reversals LAND AND BUILDINGS -	Reversals PLANT AND EQUIPMENT 69	Reversals CONSTRUCTION IN PROGRESS AND OTHER 8	Reversals TOTAL 77
Impairment	Impairment LAND AND BUILDINGS (13)	Impairment PLANT AND EQUIPMENT (48)	Impairment CONSTRUCTION IN PROGRESS AND OTHER (3)	Impairment TOTAL (64)
Translation Adjustments	Translation Adjustments LAND AND BUILDINGS 1	Translation Adjustments PLANT AND EQUIPMENT 46	Translation Adjustments CONSTRUCTION IN PROGRESS AND OTHER 4	Translation Adjustments TOTAL 51
Reclassifications	Reclassifications LAND AND BUILDINGS 5	Reclassifications PLANT AND EQUIPMENT 8	Reclassifications CONSTRUCTION IN PROGRESS AND OTHER 5	Reclassifications TOTAL 19
Change in scope of consolidation	Change in scope of consolidation LAND AND BUILDINGS (1)	Change in scope of consolidation PLANT AND EQUIPMENT (6)	Change in scope of consolidation CONSTRUCTION IN PROGRESS AND OTHER -	Change in scope of consolidation TOTAL (6)
Other	Other LAND AND BUILDINGS -	Other PLANT AND EQUIPMENT -	Other CONSTRUCTION IN PROGRESS AND OTHER -	Other TOTAL -
Depreciation and impairment as of August 31, 2020	Depreciation and impairment as of August 31, 2020 LAND AND BUILDINGS(87)	Depreciation and impairment as of August 31, 2020 PLANT AND EQUIPMENT(1 362)	Depreciation and impairment as of August 31, 2020 CONSTRUCTION IN PROGRESS AND OTHER(144)	Depreciation and impairment as of August 31, 2020 TOTAL(1 593)

Depreciation is reported under either cost of sales or Administrative and Sales Department costs.

The Group impaired 64 million euro, of which 53 million euro impacted the Sports & Leisure segment, mostly i n France and in North America (see note 6.4 “Impairment of non-current assets”).