Fiscal 2021 Universal Registration Document

Right-of-use assets break down as follows, by type of underlying asset:

(in millions of euro)	LAND AND BUILDINGS	SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS	VEHICLES	EQUIPMENT	TOTAL
Gross value as of September 1, 2019	Gross value as of September 1, 2019LAND AND BUILDINGS549	Gross value as of September 1, 2019SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS819	Gross value as of September 1, 2019VEHICLES95	Gross value as of September 1, 2019EQUIPMENT26	Gross value as of September 1, 2019TOTAL1,490
Increase	Increase LAND AND BUILDINGS 42	Increase SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS 120	Increase VEHICLES 42	Increase EQUIPMENT 7	Increase TOTAL 212
Translation Adjustments	Translation Adjustments LAND AND BUILDINGS (12)	Translation Adjustments SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS (30)	Translation Adjustments VEHICLES (3)	Translation Adjustments EQUIPMENT (3)	Translation Adjustments TOTAL (48)
Reclassifications	Reclassifications LAND AND BUILDINGS —	Reclassifications SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS (4)	Reclassifications VEHICLES —	Reclassifications EQUIPMENT (1)	Reclassifications TOTAL (4)
Change in scope of consolidation	Change in scope of consolidation LAND AND BUILDINGS —	Change in scope of consolidation SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS —	Change in scope of consolidation VEHICLES —	Change in scope of consolidation EQUIPMENT —	Change in scope of consolidation TOTAL —
Other movements	Other movements LAND AND BUILDINGS (9)	Other movements SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS (29)	Other movements VEHICLES (10)	Other movements EQUIPMENT (6)	Other movements TOTAL (54)
Gross value as of August 31, 2020	Gross value as of August 31, 2020LAND AND BUILDINGS570	Gross value as of August 31, 2020SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS877	Gross value as of August 31, 2020VEHICLES125	Gross value as of August 31, 2020EQUIPMENT23	Gross value as of August 31, 2020TOTAL1,595
Increase	Increase LAND AND BUILDINGS 22	Increase SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS 90	Increase VEHICLES 47	Increase EQUIPMENT 5	Increase TOTAL 164
Translation Adjustments	Translation Adjustments LAND AND BUILDINGS 3	Translation Adjustments SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS 5	Translation Adjustments VEHICLES 1	Translation Adjustments EQUIPMENT —	Translation Adjustments TOTAL 9
Reclassifications⁽¹⁾	Reclassifications ⁽¹⁾LAND AND BUILDINGS (106)	Reclassifications ⁽¹⁾SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS —	Reclassifications ⁽¹⁾VEHICLES 1	Reclassifications ⁽¹⁾EQUIPMENT —	Reclassifications ⁽¹⁾TOTAL (105)
Change in scope of consolidation	Change in scope of consolidation LAND AND BUILDINGS (5)	Change in scope of consolidation SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS (1)	Change in scope of consolidation VEHICLES (5)	Change in scope of consolidation EQUIPMENT (1)	Change in scope of consolidation TOTAL (13)
Other movements⁽²⁾	Other movements ⁽²⁾LAND AND BUILDINGS (46)	Other movements ⁽²⁾SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS (276)	Other movements ⁽²⁾VEHICLES (19)	Other movements ⁽²⁾EQUIPMENT (7)	Other movements ⁽²⁾TOTAL (348)
Gross value as of August 31, 2021	Gross value as of August 31, 2021LAND AND BUILDINGS438	Gross value as of August 31, 2021SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS695	Gross value as of August 31, 2021VEHICLES149	Gross value as of August 31, 2021EQUIPMENT21	Gross value as of August 31, 2021TOTAL1,304

(1) Corresponds mainly to the reclassification of assets held for sale (see note 3.2 "Disposed or held for sale activities").
(2) Corresponds mainly to significant contracts that were early terminated.

(in millions of euro)	LAND AND BUILDINGS	SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS	VEHICLES	EQUIPMENT	TOTAL
Amortization and impairment as of September 1, 2019	Amortization and impairment as of September 1, 2019LAND AND BUILDINGS—	Amortization and impairment as of September 1, 2019SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS—	Amortization and impairment as of September 1, 2019VEHICLES—	Amortization and impairment as of September 1, 2019EQUIPMENT—	Amortization and impairment as of September 1, 2019TOTAL—
Amortization	Amortization LAND AND BUILDINGS (95)	Amortization SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS (123)	Amortization VEHICLES (49)	Amortization EQUIPMENT (11)	Amortization TOTAL (278)
Reversals	Reversals LAND AND BUILDINGS 4	Reversals SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS 4	Reversals VEHICLES 8	Reversals EQUIPMENT 3	Reversals TOTAL 18
Impairment	Impairment LAND AND BUILDINGS (2)	Impairment SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS (20)	Impairment VEHICLES —	Impairment EQUIPMENT —	Impairment TOTAL (22)
Translation Adjustments	Translation Adjustments LAND AND BUILDINGS 2	Translation Adjustments SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS 5	Translation Adjustments VEHICLES 1	Translation Adjustments EQUIPMENT 1	Translation Adjustments TOTAL 9
Reclassifications	Reclassifications LAND AND BUILDINGS —	Reclassifications SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS 1	Reclassifications VEHICLES —	Reclassifications EQUIPMENT 1	Reclassifications TOTAL 2
Change in scope of consolidation	Change in scope of consolidation LAND AND BUILDINGS —	Change in scope of consolidation SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS —	Change in scope of consolidation VEHICLES —	Change in scope of consolidation EQUIPMENT —	Change in scope of consolidation TOTAL —
Other movements	Other movements LAND AND BUILDINGS (2)	Other movements SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS —	Other movements VEHICLES —	Other movements EQUIPMENT (1)	Other movements TOTAL (3)
Amortization and impairment as of August 31, 2020	Amortization and impairment as of August 31, 2020LAND AND BUILDINGS(93)	Amortization and impairment as of August 31, 2020SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS(133)	Amortization and impairment as of August 31, 2020VEHICLES(40)	Amortization and impairment as of August 31, 2020EQUIPMENT(8)	Amortization and impairment as of August 31, 2020TOTAL(274)
Amortization	Amortization LAND AND BUILDINGS (88)	Amortization SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS (108)	Amortization VEHICLES (48)	Amortization EQUIPMENT (9)	Amortization TOTAL (252)
Reversals	Reversals LAND AND BUILDINGS 15	Reversals SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS 62	Reversals VEHICLES 15	Reversals EQUIPMENT 5	Reversals TOTAL 96
Impairment	Impairment LAND AND BUILDINGS (4)	Impairment SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS (1)	Impairment VEHICLES —	Impairment EQUIPMENT —	Impairment TOTAL (5)
Translation Adjustments	Translation Adjustments LAND AND BUILDINGS (1)	Translation Adjustments SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS (2)	Translation Adjustments VEHICLES —	Translation Adjustments EQUIPMENT —	Translation Adjustments TOTAL (3)
Reclassifications^*	Reclassifications ^*LAND AND BUILDINGS 29	Reclassifications ^*SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS 4	Reclassifications ^*VEHICLES —	Reclassifications ^*EQUIPMENT —	Reclassifications ^*TOTAL 34
Change in scope of consolidation	Change in scope of consolidation LAND AND BUILDINGS 1	Change in scope of consolidation SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS 1	Change in scope of consolidation VEHICLES 2	Change in scope of consolidation EQUIPMENT —	Change in scope of consolidation TOTAL 4
Other movements	Other movements LAND AND BUILDINGS —	Other movements SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS —	Other movements VEHICLES —	Other movements EQUIPMENT —	Other movements TOTAL —
Amortization and impairment as of August 31, 2021	Amortization and impairment as of August 31, 2021LAND AND BUILDINGS(140)	Amortization and impairment as of August 31, 2021SITES AND SPACES OPERATED UNDER CONCESSION AGREEMENTS(177)	Amortization and impairment as of August 31, 2021VEHICLES(72)	Amortization and impairment as of August 31, 2021EQUIPMENT(11)	Amortization and impairment as of August 31, 2021TOTAL(400)

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

Fiscal 2021 Universal Registration Document

4. Consolidated financial statements