| (in millions of euro) | FISCAL 2021 | FISCAL 2020 |
|---|---|---|
| Gains related to consolidation scope changes | Gains related to consolidation scope changes FISCAL 202131 |
Gains related to consolidation scope changes FISCAL 20202 |
| Gain on disposals of non-current assets | Gain on disposals of non-current assets FISCAL 202112 |
Gain on disposals of non-current assets FISCAL 2020_ |
| Gains on changes of post-employment benefits | Gains on changes of post-employment benefits FISCAL 20214 |
Gains on changes of post-employment benefits FISCAL 20202 |
| Other | Other FISCAL 20219 |
Other FISCAL 20203 |
| OTHER OPERATING INCOME | OTHER OPERATING INCOMEFISCAL 2021 56 | OTHER OPERATING INCOMEFISCAL 2020 7 |
| Restructuring and rationalization costs* | Restructuring and rationalization costs *FISCAL 2021(153) |
Restructuring and rationalization costs *FISCAL 2020(191) |
| Losses related to consolidation scope changes | Losses related to consolidation scope changes FISCAL 2021(63) |
Losses related to consolidation scope changes FISCAL 2020(14) |
| Amortization of purchased intangible assets | Amortization of purchased intangible assets FISCAL 2021(33) |
Amortization of purchased intangible assets FISCAL 2020(39) |
| Impairment of goodwill and non-current assets | Impairment of goodwill and non-current assets FISCAL 2021(27) |
Impairment of goodwill and non-current assets FISCAL 2020(234) |
| Acquisition-related costs | Acquisition-related costs FISCAL 2021(5) |
Acquisition-related costs FISCAL 2020(9) |
| Losses on changes of post-employment benefits | Losses on changes of post-employment benefits FISCAL 2021(5) |
Losses on changes of post-employment benefits FISCAL 2020(4) |
| Losses on disposals of non-current assets | Losses on disposals of non-current assets FISCAL 2021(2) |
Losses on disposals of non-current assets FISCAL 2020- |
| Other | Other FISCAL 2021(8) |
Other FISCAL 2020(19) |
| OTHER OPERATING EXPENSES | OTHER OPERATING EXPENSESFISCAL 2021 (295) | OTHER OPERATING EXPENSESFISCAL 2020(510) |
| TOTAL OTHER OPERATING INCOME AND EXPENSES | TOTAL OTHER OPERATING INCOME AND EXPENSESFISCAL 2021 (239) | TOTAL OTHER OPERATING INCOME AND EXPENSESFISCAL 2020 (503) |
* Mainly corresponds to restructuring measures of the GET program (cf. note 10).
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 "Financial instruments"). This method consists of applying for each aging balance category a separate impairment rate based on historical credit losses adjusted, when necessary, to take into account prospective factors.
| AUGUST 31, 2021 |
AUGUST 31, 2020 |
|||||
|---|---|---|---|---|---|---|
| (in millions of euro) | GROSS AMOUNT | IMPAIRMENT | CARRYING AMOUNT |
GROSS AMOUNT | IMPAIRMENT | CARRYING AMOUNT |
| Income tax receivable* | Income tax receivable*AUGUST 31, 2021 158 |
Income tax receivable*AUGUST 31, 2020 — |
158 |
113 | — |
113 |
| Advances to suppliers | Advances to suppliers AUGUST 31, 202112 |
Advances to suppliers AUGUST 31, 2020— |
12 |
5 | — |
5 |
| Trade receivables | Trade receivables AUGUST 31, 20213,866 |
Trade receivables AUGUST 31, 2020(158) |
3,708 |
3,622 | (145) |
3,478 |
| Other operating receivables | Other operating receivables AUGUST 31, 2021381 |
Other operating receivables AUGUST 31, 2020(13) |
368 |
373 | (13) |
360 |
| Prepaid expenses | Prepaid expenses AUGUST 31, 2021182 |
Prepaid expenses AUGUST 31, 2020— |
182 |
198 | — |
198 |
| Non-operating receivables | Non-operating receivables AUGUST 31, 20212 |
Non-operating receivables AUGUST 31, 2020(1) |
1 |
28 | — | 28 |
| TOTAL TRADE AND OTHER RECEIVABLES | TOTAL TRADE AND OTHER RECEIVABLESAUGUST 31, 2021 4,443 |
TOTAL TRADE AND OTHER RECEIVABLESAUGUST 31, 2020 (172) |
4,271 |
4,226 | (157) | 4,070 |
* As of Fiscal 2020, amount net of transferred receivables, of which 41 million euro of CICE tax credits, derecognized since substantially all risks and rewards incidental to the ownership of the account receivables had been transferred. There were no further receivables transferred in Fiscal 2021 .
