| (in millions of euro) | AUGUST 31, 2019 | INCREASES DURING THE PERIOD | DECREASES DURING THE PERIOD | IMPAIRMENT | RECLASSIFICATION | CURRENCY TRANSLATION ADJUSTMENT | AUGUST 31, 2020 |
|---|---|---|---|---|---|---|---|
| Corporate Services | Corporate Services AUGUST 31, 20191,024 |
Corporate Services INCREASES DURING THE PERIOD4 |
Corporate Services DECREASES DURING THE PERIOD— |
Corporate Services IMPAIRMENT— |
Corporate Services RECLASSIFICATION(35) |
Corporate Services CURRENCY TRANSLATION ADJUSTMENT(55) |
Corporate Services AUGUST 31, 2020938 |
| Government & Agencies | Government & Agencies AUGUST 31, 2019362 |
Government & Agencies INCREASES DURING THE PERIOD— |
Government & Agencies DECREASES DURING THE PERIOD— |
Government & Agencies IMPAIRMENT— |
Government & Agencies RECLASSIFICATION(34) |
Government & Agencies CURRENCY TRANSLATION ADJUSTMENT(6) |
Government & Agencies AUGUST 31, 2020322 |
| Sports & Leisure | Sports & Leisure AUGUST 31, 2019439 |
Sports & Leisure INCREASES DURING THE PERIOD— |
Sports & Leisure DECREASES DURING THE PERIOD— |
Sports & Leisure IMPAIRMENT(64) |
Sports & Leisure RECLASSIFICATION18 |
Sports & Leisure CURRENCY TRANSLATION ADJUSTMENT(24) |
Sports & Leisure AUGUST 31, 2020369 |
| Energy & Resources | Energy & Resources AUGUST 31, 2019329 |
Energy & Resources INCREASES DURING THE PERIOD— |
Energy & Resources DECREASES DURING THE PERIOD— |
Energy & Resources IMPAIRMENT— |
Energy & Resources RECLASSIFICATION(15) |
Energy & Resources CURRENCY TRANSLATION ADJUSTMENT(25) |
Energy & Resources AUGUST 31, 2020289 |
| Other non-segmented activities | Other non-segmented activities AUGUST 31, 2019438 |
Other non-segmented activities INCREASES DURING THE PERIOD13 |
Other non-segmented activities DECREASES DURING THE PERIOD— |
Other non-segmented activities IMPAIRMENT— |
Other non-segmented activities RECLASSIFICATION88 |
Other non-segmented activities CURRENCY TRANSLATION ADJUSTMENT(15) |
Other non-segmented activities AUGUST 31, 2020523 |
| Business & Administrations | Business & AdministrationsAUGUST 31, 20192,591 | Business & AdministrationsINCREASES DURING THE PERIOD17 | Business & AdministrationsDECREASES DURING THE PERIOD— | Business & AdministrationsIMPAIRMENT(64) | Business & AdministrationsRECLASSIFICATION23 | Business & AdministrationsCURRENCY TRANSLATION ADJUSTMENT(125) | Business & AdministrationsAUGUST 31, 2020 2,441 |
| Healthcare | Healthcare AUGUST 31, 20191,040 |
Healthcare INCREASES DURING THE PERIOD— |
Healthcare DECREASES DURING THE PERIOD— |
Healthcare IMPAIRMENT— |
Healthcare RECLASSIFICATION(60) |
Healthcare CURRENCY TRANSLATION ADJUSTMENT(61) |
Healthcare AUGUST 31, 2020920 |
| Seniors | Seniors AUGUST 31, 2019554 |
Seniors INCREASES DURING THE PERIOD53 |
Seniors DECREASES DURING THE PERIOD— |
Seniors IMPAIRMENT— |
Seniors RECLASSIFICATION48 |
Seniors CURRENCY TRANSLATION ADJUSTMENT(40) |
Seniors AUGUST 31, 2020616 |
| Healthcare & Seniors | Healthcare & SeniorsAUGUST 31, 20191,595 | Healthcare & SeniorsINCREASES DURING THE PERIOD53 | Healthcare & SeniorsDECREASES DURING THE PERIOD— | Healthcare & SeniorsIMPAIRMENT— | Healthcare & SeniorsRECLASSIFICATION(11) | Healthcare & SeniorsCURRENCY TRANSLATION ADJUSTMENT(101) | Healthcare & SeniorsAUGUST 31, 2020 1,536 |
| Schools | Schools AUGUST 31, 2019441 |
Schools INCREASES DURING THE PERIOD5 |
Schools DECREASES DURING THE PERIOD(9) |
Schools IMPAIRMENT(4) |
Schools RECLASSIFICATION73 |
Schools CURRENCY TRANSLATION ADJUSTMENT(21) |
Schools AUGUST 31, 2020484 |
| Universities | Universities AUGUST 31, 2019901 |
Universities INCREASES DURING THE PERIOD— |
Universities DECREASES DURING THE PERIOD— |
Universities IMPAIRMENT— |
Universities RECLASSIFICATION(85) |
Universities CURRENCY TRANSLATION ADJUSTMENT(60) |
Universities AUGUST 31, 2020756 |
| Education | EducationAUGUST 31, 20191,342 | EducationINCREASES DURING THE PERIOD5 | EducationDECREASES DURING THE PERIOD(9) | EducationIMPAIRMENT(4) | EducationRECLASSIFICATION(12) | EducationCURRENCY TRANSLATION ADJUSTMENT(81) | EducationAUGUST 31, 2020 1,240 |
| On-site Services | On-site ServicesAUGUST 31, 20195,528 | On-site ServicesINCREASES DURING THE PERIOD75 | On-site ServicesDECREASES DURING THE PERIOD(9) | On-site ServicesIMPAIRMENT(68) | On-site ServicesRECLASSIFICATION— | On-site ServicesCURRENCY TRANSLATION ADJUSTMENT(307) | On-site ServicesAUGUST 31, 2020 5,217 |
| Benefits & Rewards Services | Benefits & Rewards ServicesAUGUST 31, 2019631 | Benefits & Rewards ServicesINCREASES DURING THE PERIOD12 | Benefits & Rewards ServicesDECREASES DURING THE PERIOD— | Benefits & Rewards ServicesIMPAIRMENT(24) | Benefits & Rewards ServicesRECLASSIFICATION— | Benefits & Rewards ServicesCURRENCY TRANSLATION ADJUSTMENT(72) | Benefits & Rewards ServicesAUGUST 31, 2020 547 |
| TOTAL | TOTALAUGUST 31, 20196,158 | TOTALINCREASES DURING THE PERIOD87 | TOTALDECREASES DURING THE PERIOD(9) | TOTALIMPAIRMENT(92) | TOTALRECLASSIFICATION— | TOTALCURRENCY TRANSLATION ADJUSTMENT(379) | TOTALAUGUST 31, 2020 5,764 |
During the Fiscal 2020 the Group recognized an impairment charge of 92 million euro mainly in the Sports & Leisure segment.
Separately acquired intangible assets are initially measured at cost. Intangible assets acquired in connection with a business combination and which can be reliably measured, are controlled by the Group and are separable or arise from a legal or contractual right, are recognized at fair value separately from goodwill. Subsequent to initial recognition, intangible assets are measured at cost less accumulated amortization and impairment charges.
Intangible assets other than certain trademarks having an indefinite useful life are considered to have finite useful lives, and are amortized by the straight-line method over their expected useful lives :
| Integrated management software | 3-7 years |
|---|---|
| Other software | 3-4 years |
| Patents and licenses | 2-10 years |
| Client relationships | 3-20 years |
| Other intangible assets | 3-20 years |
Acquired trademarks with a finite useful life are generally amortized over a period of less than ten years. Trademarks that the Group considers as having an indefinite useful life (notably based on criteria relating to their durability and brand recognition) are not amortized. The amortization periods for client relationships recognized in connection with business combinations have been set by Management based on the estimated attrition rate for the contracts concerned (with a maximum of 20 years).The cost of licenses and software recognized in the statement of financial position comprises the costs incurred in acquiring the software and bringing it into use, and is amortized over the estimated useful life of the asset. Subsequent expenditures on intangible assets are capitalized only if they increase the expected future economic benefits associated with the asset to which they relate. Other expenditures are expensed as incurred.
