| (in millions of euro) | AUGUST 31, 2020 | INCREASES/ CHARGES | REVERSALS WITH UTILIZATION | REVERSALS WITHOUT UTILIZATION | CURRENCY TRANSLATION ADJUSTMENT AND OTHER | CHANGES IN SCOPE OF CONSOLIDATION | AUGUST 31, 2021 |
|---|---|---|---|---|---|---|---|
| Reorganization costs(1) | Reorganization costs (1)AUGUST 31, 202081 |
Reorganization costs (1)INCREASES/ CHARGES49 |
Reorganization costs (1)REVERSALS WITH UTILIZATION(54) |
Reorganization costs (1)REVERSALS WITHOUT UTILIZATION(12) |
Reorganization costs (1)CURRENCY TRANSLATION ADJUSTMENT AND OTHER3 |
Reorganization costs (1)CHANGES IN SCOPE OF CONSOLIDATION— |
Reorganization costs (1)AUGUST 31, 202167 |
| Employee claims and litigation | Employee claims and litigation AUGUST 31, 202042 |
Employee claims and litigation INCREASES/ CHARGES32 |
Employee claims and litigation REVERSALS WITH UTILIZATION(14) |
Employee claims and litigation REVERSALS WITHOUT UTILIZATION(4) |
Employee claims and litigation CURRENCY TRANSLATION ADJUSTMENT AND OTHER(1) |
Employee claims and litigation CHANGES IN SCOPE OF CONSOLIDATION0 |
Employee claims and litigation AUGUST 31, 202156 |
| Tax and social security exposures | Tax and social security exposures AUGUST 31, 202027 |
Tax and social security exposures INCREASES/ CHARGES9 |
Tax and social security exposures REVERSALS WITH UTILIZATION(4) |
Tax and social security exposures REVERSALS WITHOUT UTILIZATION(3) |
Tax and social security exposures CURRENCY TRANSLATION ADJUSTMENT AND OTHER1 |
Tax and social security exposures CHANGES IN SCOPE OF CONSOLIDATION0 |
Tax and social security exposures AUGUST 31, 202130 |
| Contract termination and loss-making contracts | Contract termination and loss-making contracts AUGUST 31, 202037 |
Contract termination and loss-making contracts INCREASES/ CHARGES9 |
Contract termination and loss-making contracts REVERSALS WITH UTILIZATION(14) |
Contract termination and loss-making contracts REVERSALS WITHOUT UTILIZATION(1) |
Contract termination and loss-making contracts CURRENCY TRANSLATION ADJUSTMENT AND OTHER(5) |
Contract termination and loss-making contracts CHANGES IN SCOPE OF CONSOLIDATION— |
Contract termination and loss-making contracts AUGUST 31, 202127 |
| Client/supplier claims and litigation | Client/supplier claims and litigation AUGUST 31, 202018 |
Client/supplier claims and litigation INCREASES/ CHARGES16 |
Client/supplier claims and litigation REVERSALS WITH UTILIZATION(11) |
Client/supplier claims and litigation REVERSALS WITHOUT UTILIZATION0 |
Client/supplier claims and litigation CURRENCY TRANSLATION ADJUSTMENT AND OTHER0 |
Client/supplier claims and litigation CHANGES IN SCOPE OF CONSOLIDATION— |
Client/supplier claims and litigation AUGUST 31, 202123 |
| Negative net assets of associates(2) | Negative net assets of associates (2)AUGUST 31, 20207 |
Negative net assets of associates (2)INCREASES/ CHARGES— |
Negative net assets of associates (2)REVERSALS WITH UTILIZATION— |
Negative net assets of associates (2)REVERSALS WITHOUT UTILIZATION— |
Negative net assets of associates (2)CURRENCY TRANSLATION ADJUSTMENT AND OTHER0 |
Negative net assets of associates (2)CHANGES IN SCOPE OF CONSOLIDATION— |
Negative net assets of associates (2)AUGUST 31, 20216 |
| Other provisions | Other provisions AUGUST 31, 202043 |
Other provisions INCREASES/ CHARGES21 |
Other provisions REVERSALS WITH UTILIZATION(18) |
Other provisions REVERSALS WITHOUT UTILIZATION(4) |
Other provisions CURRENCY TRANSLATION ADJUSTMENT AND OTHER2 |
Other provisions CHANGES IN SCOPE OF CONSOLIDATION0 |
Other provisions AUGUST 31, 202145 |
| TOTAL PROVISIONS | TOTAL PROVISIONSAUGUST 31, 2020255 | TOTAL PROVISIONSINCREASES/ CHARGES137 | TOTAL PROVISIONSREVERSALS WITH UTILIZATION(114) | TOTAL PROVISIONSREVERSALS WITHOUT UTILIZATION(24) | TOTAL PROVISIONSCURRENCY TRANSLATION ADJUSTMENT AND OTHER1 | TOTAL PROVISIONSCHANGES IN SCOPE OF CONSOLIDATION(1) | TOTAL PROVISIONSAUGUST 31, 2021254 |
(1) Mainly consists of the restructuring costs and right-sizing. The increase of the period corresponds to the execution of the GET program (see note 1).
(2) Investments in companies accounted for using the equity method that have negative net assets.
| (in millions of euro) | AUGUST 31, 2019 | INCREASES/ CHARGES | REVERSALS WITH UTILIZATION | REVERSALS WITHOUT UTILIZATION | CURRENCY TRANSLATION ADJUSTMENT AND OTHER | CHANGES IN SCOPE OF CONSOLIDATION | AUGUST 31, 2020 |
|---|---|---|---|---|---|---|---|
| Reorganization costs | Reorganization costs AUGUST 31, 20194 |
Reorganization costs INCREASES/ CHARGES78 |
Reorganization costs REVERSALS WITH UTILIZATION(2) |
Reorganization costs REVERSALS WITHOUT UTILIZATION(1) |
Reorganization costs CURRENCY TRANSLATION ADJUSTMENT AND OTHER1 |
Reorganization costs CHANGES IN SCOPE OF CONSOLIDATION— |
Reorganization costs AUGUST 31, 202081 |
| Employee claims and litigation | Employee claims and litigation AUGUST 31, 201943 |
Employee claims and litigation INCREASES/ CHARGES22 |
Employee claims and litigation REVERSALS WITH UTILIZATION(9) |
Employee claims and litigation REVERSALS WITHOUT UTILIZATION(4) |
Employee claims and litigation CURRENCY TRANSLATION ADJUSTMENT AND OTHER(11) |
Employee claims and litigation CHANGES IN SCOPE OF CONSOLIDATION— |
Employee claims and litigation AUGUST 31, 202042 |
| Tax and social security exposures | Tax and social security exposures AUGUST 31, 201922 |
Tax and social security exposures INCREASES/ CHARGES16 |
Tax and social security exposures REVERSALS WITH UTILIZATION— |
Tax and social security exposures REVERSALS WITHOUT UTILIZATION(1) |
Tax and social security exposures CURRENCY TRANSLATION ADJUSTMENT AND OTHER(10) |
Tax and social security exposures CHANGES IN SCOPE OF CONSOLIDATION— |
Tax and social security exposures AUGUST 31, 202027 |
| Contract termination and loss-making contracts | Contract termination and loss-making contracts AUGUST 31, 201913 |
Contract termination and loss-making contracts INCREASES/ CHARGES29 |
Contract termination and loss-making contracts REVERSALS WITH UTILIZATION(9) |
Contract termination and loss-making contracts REVERSALS WITHOUT UTILIZATION(1) |
Contract termination and loss-making contracts CURRENCY TRANSLATION ADJUSTMENT AND OTHER(4) |
Contract termination and loss-making contracts CHANGES IN SCOPE OF CONSOLIDATION8 |
Contract termination and loss-making contracts AUGUST 31, 202037 |
| Client/supplier claims and litigation | Client/supplier claims and litigation AUGUST 31, 201918 |
Client/supplier claims and litigation INCREASES/ CHARGES6 |
Client/supplier claims and litigation REVERSALS WITH UTILIZATION(1) |
Client/supplier claims and litigation REVERSALS WITHOUT UTILIZATION(5) |
Client/supplier claims and litigation CURRENCY TRANSLATION ADJUSTMENT AND OTHER(1) |
Client/supplier claims and litigation CHANGES IN SCOPE OF CONSOLIDATION1 |
Client/supplier claims and litigation AUGUST 31, 202018 |
| Negative net assets of associates* | Negative net assets of associates *AUGUST 31, 20199 |
Negative net assets of associates *INCREASES/ CHARGES— |
Negative net assets of associates *REVERSALS WITH UTILIZATION— |
Negative net assets of associates *REVERSALS WITHOUT UTILIZATION— |
Negative net assets of associates *CURRENCY TRANSLATION ADJUSTMENT AND OTHER(3) |
Negative net assets of associates *CHANGES IN SCOPE OF CONSOLIDATION— |
Negative net assets of associates *AUGUST 31, 20207 |
| Other provisions | Other provisions AUGUST 31, 201937 |
Other provisions INCREASES/ CHARGES16 |
Other provisions REVERSALS WITH UTILIZATION(8) |
Other provisions REVERSALS WITHOUT UTILIZATION(7) |
Other provisions CURRENCY TRANSLATION ADJUSTMENT AND OTHER4 |
Other provisions CHANGES IN SCOPE OF CONSOLIDATION1 |
Other provisions AUGUST 31, 202043 |
| TOTAL PROVISIONS | TOTAL PROVISIONSAUGUST 31, 2019146 | TOTAL PROVISIONSINCREASES/ CHARGES168 | TOTAL PROVISIONSREVERSALS WITH UTILIZATION(28) | TOTAL PROVISIONSREVERSALS WITHOUT UTILIZATION(18) | TOTAL PROVISIONSCURRENCY TRANSLATION ADJUSTMENT AND OTHER(23) | TOTAL PROVISIONSCHANGES IN SCOPE OF CONSOLIDATION10 | TOTAL PROVISIONSAUGUST 31, 2020255 |
* Investments in companies accounted for using the equity method that have negative net assets (see note 8).
Provisions for exposures and litigation are determined on a case-by-case basis and rely on management’s best estimate of the outflows deemed likely to satisfy legal or implicit obligations to which the Group is exposed as of the end of the fiscal year.
Current and non-current provisions are as follows:
| AUGUST 31, 2021 | AUGUST 31, 2020 | |||
|---|---|---|---|---|
| (in millions of euro) | CURRENT | NON-CURRENT | CURRENT | NON-CURRENT |
| Reorganization costs | Reorganization costs AUGUST 31, 202167 |
Reorganization costs AUGUST 31, 2020 — |
79 | 2 |
| Employee claims and litigation | Employee claims and litigation AUGUST 31, 202130 |
Employee claims and litigation AUGUST 31, 2020 26 |
23 | 19 |
| Tax and social security exposures | Tax and social security exposures AUGUST 31, 202113 |
Tax and social security exposures AUGUST 31, 2020 18 |
12 | 15 |
| Contract termination and loss-making contracts | Contract termination and loss-making contracts AUGUST 31, 202114 |
Contract termination and loss-making contracts AUGUST 31, 2020 13 |
25 | 13 |
| Client/supplier claims and litigation | Client/supplier claims and litigation AUGUST 31, 202114 |
Client/supplier claims and litigation AUGUST 31, 2020 9 |
17 | 1 |
| Negative net assets of associates* | Negative net assets of associates *AUGUST 31, 2021— |
Negative net assets of associates *AUGUST 31, 2020 6 |
— | 7 |
| Other provisions | Other provisions AUGUST 31, 202110 |
Other provisions AUGUST 31, 2020 35 |
16 | 27 |
| TOTAL PROVISIONS | TOTAL PROVISIONSAUGUST 31, 2021148 | TOTAL PROVISIONS AUGUST 31, 2020 106 |
171 | 84 |
* Investments in companies accounted for using the equity method that have negative net assets (see note 8).
