Fiscal 2021 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	TOTAL
Gross value as of August 31, 2019	Gross value as of August 31, 2019LAND AND BUILDINGS141	Gross value as of August 31, 2019PLANT AND EQUIPMENT1,781	Gross value as of August 31, 2019CONSTRUCTION IN216	Gross value as of August 31, 2019TOTAL2,138
Acquisitions	Acquisitions LAND AND BUILDINGS 4	Acquisitions PLANT AND EQUIPMENT 164	Acquisitions CONSTRUCTION IN 43	Acquisitions TOTAL 211
Disposals	Disposals LAND AND BUILDINGS (1)	Disposals PLANT AND EQUIPMENT (81)	Disposals CONSTRUCTION IN (14)	Disposals TOTAL (96)
Translation Adjustments	Translation Adjustments LAND AND BUILDINGS (2)	Translation Adjustments PLANT AND EQUIPMENT (71)	Translation Adjustments CONSTRUCTION IN (6)	Translation Adjustments TOTAL (78)
Reclassifications	Reclassifications LAND AND BUILDINGS (7)	Reclassifications PLANT AND EQUIPMENT 6	Reclassifications CONSTRUCTION IN (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 —	Change in scope of consolidation TOTAL 9
Other	Other LAND AND BUILDINGS —	Other PLANT AND EQUIPMENT —	Other CONSTRUCTION IN —	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 IN216	Gross value as of August 31, 2020TOTAL2,159
Acquisitions	Acquisitions LAND AND BUILDINGS 3	Acquisitions PLANT AND EQUIPMENT 116	Acquisitions CONSTRUCTION IN 38	Acquisitions TOTAL 158
Disposals	Disposals LAND AND BUILDINGS (12)	Disposals PLANT AND EQUIPMENT (125)	Disposals CONSTRUCTION IN (15)	Disposals TOTAL (151)
Translation Adjustments	Translation Adjustments LAND AND BUILDINGS 1	Translation Adjustments PLANT AND EQUIPMENT 15	Translation Adjustments CONSTRUCTION IN 2	Translation Adjustments TOTAL 17
Reclassifications^*	Reclassifications ^*LAND AND BUILDINGS (52)	Reclassifications ^*PLANT AND EQUIPMENT (44)	Reclassifications ^*CONSTRUCTION IN (23)	Reclassifications ^*TOTAL (119)
Change in scope of consolidation	Change in scope of consolidation LAND AND BUILDINGS (3)	Change in scope of consolidation PLANT AND EQUIPMENT (40)	Change in scope of consolidation CONSTRUCTION IN (1)	Change in scope of consolidation TOTAL (44)
Other	Other LAND AND BUILDINGS —	Other PLANT AND EQUIPMENT —	Other CONSTRUCTION IN —	Other TOTAL —
Gross value as of August 31, 2021	Gross value as of August 31, 2021LAND AND BUILDINGS73	Gross value as of August 31, 2021PLANT AND EQUIPMENT1,730	Gross value as of August 31, 2021CONSTRUCTION IN217	Gross value as of August 31, 2021TOTAL2,020

* Corresponds mainly to the reclassification of assets held for sale (see note 3.2 "Disposed or held for sale activities").

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	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(135)	Depreciation and impairment as of August 31, 2019TOTAL(1,454)
Amortization	Amortization LAND AND BUILDINGS (8)	Amortization PLANT AND EQUIPMENT (184)	Amortization CONSTRUCTION IN (24)	Amortization TOTAL (216)
Disposals	Disposals LAND AND BUILDINGS —	Disposals PLANT AND EQUIPMENT 69	Disposals CONSTRUCTION IN 8	Disposals TOTAL 77
Impairment	Impairment LAND AND BUILDINGS (13)	Impairment PLANT AND EQUIPMENT (48)	Impairment CONSTRUCTION IN (3)	Impairment TOTAL (64)
Translation Adjustments	Translation Adjustments LAND AND BUILDINGS 1	Translation Adjustments PLANT AND EQUIPMENT 46	Translation Adjustments CONSTRUCTION IN 4	Translation Adjustments TOTAL 51
Reclassifications	Reclassifications LAND AND BUILDINGS 5	Reclassifications PLANT AND EQUIPMENT 8	Reclassifications CONSTRUCTION IN 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 —	Change in scope of consolidation TOTAL (6)
Other	Other LAND AND BUILDINGS —	Other PLANT AND EQUIPMENT —	Other CONSTRUCTION IN —	Other TOTAL —
Depreciation and impairment as of August 31, 2020	Depreciation and impairment as of August 31, 2020LAND AND BUILDINGS(87)	Depreciation and impairment as of August 31, 2020PLANT AND EQUIPMENT(1,362)	Depreciation and impairment as of August 31, 2020CONSTRUCTION IN(144)	Depreciation and impairment as of August 31, 2020TOTAL(1,593)
Amortization	Amortization LAND AND BUILDINGS (7)	Amortization PLANT AND EQUIPMENT (162)	Amortization CONSTRUCTION IN (20)	Amortization TOTAL (189)
Disposals	Disposals LAND AND BUILDINGS 11	Disposals PLANT AND EQUIPMENT 108	Disposals CONSTRUCTION IN 12	Disposals TOTAL 130
Impairment	Impairment LAND AND BUILDINGS (2)	Impairment PLANT AND EQUIPMENT (8)	Impairment CONSTRUCTION IN —	Impairment TOTAL (10)
Translation Adjustments	Translation Adjustments LAND AND BUILDINGS —	Translation Adjustments PLANT AND EQUIPMENT (11)	Translation Adjustments CONSTRUCTION IN (1)	Translation Adjustments TOTAL (12)
Reclassifications^*	Reclassifications ^*LAND AND BUILDINGS 31	Reclassifications ^*PLANT AND EQUIPMENT 44	Reclassifications ^*CONSTRUCTION IN 4	Reclassifications ^*TOTAL 78
Change in scope of consolidation	Change in scope of consolidation LAND AND BUILDINGS 1	Change in scope of consolidation PLANT AND EQUIPMENT 35	Change in scope of consolidation CONSTRUCTION IN 1	Change in scope of consolidation TOTAL 36
Other	Other LAND AND BUILDINGS —	Other PLANT AND EQUIPMENT —	Other CONSTRUCTION IN —	Other TOTAL —
Depreciation and impairment as of August 31, 2021	Depreciation and impairment as of August 31, 2021LAND AND BUILDINGS(54)	Depreciation and impairment as of August 31, 2021PLANT AND EQUIPMENT(1,356)	Depreciation and impairment as of August 31, 2021CONSTRUCTION IN(149)	Depreciation and impairment as of August 31, 2021TOTAL(1,559)

* Corresponds mainly to the reclassification of assets held for sale (see note 3.2 "Disposed or held for sale activities").

Depreciation is reported under either Cost of sales or SG&A costs.