Fiscal 2021 Universal Registration Document

9. AMOUNT AND MATURITY OF RECEIVABLES AND OTHER ASSETS

(in millions of euro)	GROSS VALUE	LESS THAN 1 YEAR	MORE THAN 1 YEAR	AMORTIZATION AND PROVISIONS	CARRYING AMOUNT
Equity investments	Equity investments GROSS VALUE7,268	Equity investments LESS THAN 1 YEAR	Equity investments MORE THAN 1 YEAR7,268	Equity investments AMORTIZATION AND PROVISIONS 294	Equity investments CARRYING AMOUNT6,974
Receivables related to equity investments	Receivables related to equity investments GROSS VALUE 16	Receivables related to equity investments LESS THAN 1 YEAR 16	Receivables related to equity investments MORE THAN 1 YEAR —	Receivables related to equity investments AMORTIZATION AND PROVISIONS 10	Receivables related to equity investments CARRYING AMOUNT 6
Other financial assets	Other financial assets GROSS VALUE 88	Other financial assets LESS THAN 1 YEAR 4	Other financial assets MORE THAN 1 YEAR 84	Other financial assets AMORTIZATION AND PROVISIONS 1	Other financial assets CARRYING AMOUNT 87
TOTAL FINANCIAL INVESTMENTS	TOTAL FINANCIAL INVESTMENTSGROSS VALUE7,372	TOTAL FINANCIAL INVESTMENTSLESS THAN 1 YEAR20	TOTAL FINANCIAL INVESTMENTSMORE THAN 1 YEAR7,352	TOTAL FINANCIAL INVESTMENTSAMORTIZATION AND PROVISIONS305	TOTAL FINANCIAL INVESTMENTSCARRYING AMOUNT7,067
Accounts receivable	Accounts receivable GROSS VALUE 46	Accounts receivable LESS THAN 1 YEAR 46	Accounts receivable MORE THAN 1 YEAR	Accounts receivable AMORTIZATION AND PROVISIONS 1	Accounts receivable CARRYING AMOUNT 45
Prepaid expenses, other receivables and other assets	Prepaid expenses, other receivables and other assets GROSS VALUE 734	Prepaid expenses, other receivables and other assets LESS THAN 1 YEAR 613	Prepaid expenses, other receivables and other assets MORE THAN 1 YEAR 121	Prepaid expenses, other receivables and other assets AMORTIZATION AND PROVISIONS —	Prepaid expenses, other receivables and other assets CARRYING AMOUNT 734
TOTAL ACCOUNTS AND OTHER RECEIVABLES	TOTAL ACCOUNTS AND OTHER RECEIVABLESGROSS VALUE780	TOTAL ACCOUNTS AND OTHER RECEIVABLESLESS THAN 1 YEAR659	TOTAL ACCOUNTS AND OTHER RECEIVABLESMORE THAN 1 YEAR121	TOTAL ACCOUNTS AND OTHER RECEIVABLESAMORTIZATION AND PROVISIONS1	TOTAL ACCOUNTS AND OTHER RECEIVABLESCARRYING AMOUNT779
TOTAL	TOTALGROSS VALUE8,152	TOTALLESS THAN 1 YEAR678	TOTALMORE THAN 1 YEAR7,473	TOTALAMORTIZATION AND PROVISIONS306	TOTALCARRYING AMOUNT7,846

There is no commercial paper included in accounts receivable.

10. PROVISIONS AND IMPAIRMENT

(in millions of euro)	AUGUST 31, 2020	INCREASES AND CHARGES DURING THE PERIOD	DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD	OTHER MOVEMENTS DURING THE PERIOD	AUGUST 31, 2021
Provisions for contingencies and losses	Provisions for contingencies and losses AUGUST 31, 2020 392	Provisions for contingencies and losses INCREASES AND CHARGES DURING THE PERIOD 210	Provisions for contingencies and losses DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 240	Provisions for contingencies and losses OTHER MOVEMENTS DURING THE PERIOD —	Provisions for contingencies and losses AUGUST 31, 2021 362
Impairment	Impairment AUGUST 31, 2020	Impairment INCREASES AND CHARGES DURING THE PERIOD	Impairment DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD	Impairment OTHER MOVEMENTS DURING THE PERIOD	Impairment AUGUST 31, 2021
financial investments	financial investments AUGUST 31, 2020 195	financial investments INCREASES AND CHARGES DURING THE PERIOD 115	financial investments DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 6	financial investments OTHER MOVEMENTS DURING THE PERIOD —	financial investments AUGUST 31, 2021 305
current assets	current assets AUGUST 31, 2020 1	current assets INCREASES AND CHARGES DURING THE PERIOD —	current assets DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD —	current assets OTHER MOVEMENTS DURING THE PERIOD	current assets AUGUST 31, 2021 1
TOTAL IMPAIRMENT	TOTAL IMPAIRMENTAUGUST 31, 2020196	TOTAL IMPAIRMENTINCREASES AND CHARGES DURING THE PERIOD115	TOTAL IMPAIRMENTDECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD6	TOTAL IMPAIRMENTOTHER MOVEMENTS DURING THE PERIOD—	TOTAL IMPAIRMENTAUGUST 31, 2021306
TOTAL	TOTALAUGUST 31, 2020588	TOTALINCREASES AND CHARGES DURING THE PERIOD325	TOTALDECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD246	TOTALOTHER MOVEMENTS DURING THE PERIOD—	TOTALAUGUST 31, 2021668
Increases and decreases:	Increases and decreases: AUGUST 31, 2020	Increases and decreases: INCREASES AND CHARGES DURING THE PERIOD	Increases and decreases: DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD	Increases and decreases: OTHER MOVEMENTS DURING THE PERIOD	Increases and decreases: AUGUST 31, 2021
operating items	operating items AUGUST 31, 2020	operating items INCREASES AND CHARGES DURING THE PERIOD 19	operating items DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 17	operating items OTHER MOVEMENTS DURING THE PERIOD	operating items AUGUST 31, 2021
financial items	financial items AUGUST 31, 2020	financial items INCREASES AND CHARGES DURING THE PERIOD 141	financial items DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 29	financial items OTHER MOVEMENTS DURING THE PERIOD	financial items AUGUST 31, 2021
exceptional items	exceptional items AUGUST 31, 2020	exceptional items INCREASES AND CHARGES DURING THE PERIOD 165	exceptional items DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 200	exceptional items OTHER MOVEMENTS DURING THE PERIOD	exceptional items AUGUST 31, 2021

As of August 31, 2021 , the main provisions for contingencies and losses were for the following:

restricted share grants for 133 million euro;
losses reclaimable by subsidiaries included in the French tax consolidation and other risks and charges for 161 million euro;
subsidiaries in negative net equity positions for 21 million euro;
foreign exchange losses for 25 million euro;
litigation for 15 million euro;
restructuring for 5 million euro.