Fiscal 2021 Universal Registration Document

7. NON-CURRENT ASSETS

(in millions of euro)	GROSS VALUE AT AUGUST 31, 2020	ADDITIONS DURING THE PERIOD	DECREASES DURING THE PERIOD	OTHER MOVEMENTS DURING THE PERIOD	GROSS VALUE AT AUGUST 31, 2021	NET VALUE AT AUGUST 31, 2021
Intangible assets	Intangible assets GROSS VALUE AT AUGUST 31, 2020 109	Intangible assets ADDITIONS DURING THE PERIOD 22	Intangible assets DECREASES DURING THE PERIOD 9	Intangible assets OTHER MOVEMENTS DURING THE PERIOD —	Intangible assets GROSS VALUE AT AUGUST 31, 2021 122	Intangible assets NET VALUE AT AUGUST 31, 2021 56
Property, plant and equipment	Property, plant and equipment GROSS VALUE AT AUGUST 31, 2020 21	Property, plant and equipment ADDITIONS DURING THE PERIOD 3	Property, plant and equipment DECREASES DURING THE PERIOD 5	Property, plant and equipment OTHER MOVEMENTS DURING THE PERIOD —	Property, plant and equipment GROSS VALUE AT AUGUST 31, 2021 19	Property, plant and equipment NET VALUE AT AUGUST 31, 2021 7
Financial investments	Financial investments GROSS VALUE AT AUGUST 31, 2020	Financial investments ADDITIONS DURING THE PERIOD	Financial investments DECREASES DURING THE PERIOD	Financial investments OTHER MOVEMENTS DURING THE PERIOD	Financial investments GROSS VALUE AT AUGUST 31, 2021	Financial investments NET VALUE AT AUGUST 31, 2021
Equity investments	Equity investments GROSS VALUE AT AUGUST 31, 20206,992	Equity investments ADDITIONS DURING THE PERIOD 306	Equity investments DECREASES DURING THE PERIOD 30	Equity investments OTHER MOVEMENTS DURING THE PERIOD —	Equity investments GROSS VALUE AT AUGUST 31, 20217,268	Equity investments NET VALUE AT AUGUST 31, 2021 6,974
Receivables related to equity investments	Receivables related to equity investments GROSS VALUE AT AUGUST 31, 2020 706	Receivables related to equity investments ADDITIONS DURING THE PERIOD 10	Receivables related to equity investments DECREASES DURING THE PERIOD 701	Receivables related to equity investments OTHER MOVEMENTS DURING THE PERIOD —	Receivables related to equity investments GROSS VALUE AT AUGUST 31, 2021 16	Receivables related to equity investments NET VALUE AT AUGUST 31, 2021 6
Other financial assets	Other financial assets GROSS VALUE AT AUGUST 31, 2020 78	Other financial assets ADDITIONS DURING THE PERIOD 9	Other financial assets DECREASES DURING THE PERIOD —	Other financial assets OTHER MOVEMENTS DURING THE PERIOD 1	Other financial assets GROSS VALUE AT AUGUST 31, 2021 88	Other financial assets NET VALUE AT AUGUST 31, 2021 87
TOTAL FINANCIAL INVESTMENTS	TOTAL FINANCIAL INVESTMENTS GROSS VALUE AT AUGUST 31, 20207,776	TOTAL FINANCIAL INVESTMENTS ADDITIONS DURING THE PERIOD325	TOTAL FINANCIAL INVESTMENTS DECREASES DURING THE PERIOD731	TOTAL FINANCIAL INVESTMENTS OTHER MOVEMENTS DURING THE PERIOD1	TOTAL FINANCIAL INVESTMENTS GROSS VALUE AT AUGUST 31, 20217,371	TOTAL FINANCIAL INVESTMENTS NET VALUE AT AUGUST 31, 2021 7,067
TOTAL	TOTALGROSS VALUE AT AUGUST 31, 20207,906	TOTALADDITIONS DURING THE PERIOD350	TOTALDECREASES DURING THE PERIOD745	TOTALOTHER MOVEMENTS DURING THE PERIOD1	TOTALGROSS VALUE AT AUGUST 31, 20217,512	TOTALNET VALUE AT AUGUST 31, 2021 7 130

In accordance with ANC regulation no. 2015-06, merger deficits are included in “Other financial assets” for 74 million euro as of August 31, 2021 .

Sodexo S.A. participated in the recapitalization of its subsidiaries mainly in France, Israel and Argentina (before disposal) for a total of 293 million euro.

Sodexo, Inc. repaid in April 2021 the loan of 677 million euro which had been granted by Sodexo S.A. in August 2020.

8. DEPRECIATION AND AMORTIZATION

(in millions of euro)	ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2020	INCREASES DURING THE PERIOD	DECREASES DURING THE PERIOD	OTHER MOVEMENTS DURING THE PERIOD	ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2021
Intangible assets	Intangible assets ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2020 59	Intangible assets INCREASES DURING THE PERIOD 13	Intangible assets DECREASES DURING THE PERIOD 6	Intangible assets OTHER MOVEMENTS DURING THE PERIOD —	Intangible assets ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2021 66
Property, plant and equipment	Property, plant and equipment ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2020 15	Property, plant and equipment INCREASES DURING THE PERIOD 2	Property, plant and equipment DECREASES DURING THE PERIOD 5	Property, plant and equipment OTHER MOVEMENTS DURING THE PERIOD —	Property, plant and equipment ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2021 12
TOTAL	TOTALACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 202074	TOTALINCREASES DURING THE PERIOD15	TOTALDECREASES DURING THE PERIOD11	TOTALOTHER MOVEMENTS DURING THE PERIOD—	TOTALACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2021 78