| (in million euros) | AUGUST 31, 2020 | INCREASES DURING THE PERIOD | DECREASES DURING THE PERIOD | IMPAIRMENT | RECLASSIFICATION | CURRENCY TRANSLATION ADJUSTMENT | AUGUST 31, 2021 |
|---|---|---|---|---|---|---|---|
| Corporate Services | Corporate Services AUGUST 31, 2020 938 |
Corporate Services INCREASES DURING THE PERIOD 23 |
Corporate Services DECREASES DURING THE PERIOD (1) |
Corporate Services IMPAIRMENT — |
Corporate Services RECLASSIFICATION
|
Corporate Services CURRENCY TRANSLATION ADJUSTMENT 15 |
Corporate Services AUGUST 31, 2021 976 |
| Government & Agencies | Government & Agencies AUGUST 31, 2020 322 |
Government & Agencies INCREASES DURING THE PERIOD — |
Government & Agencies DECREASES DURING THE PERIOD — |
Government & Agencies IMPAIRMENT — |
Government & Agencies RECLASSIFICATION
|
Government & Agencies CURRENCY TRANSLATION ADJUSTMENT 9 |
Government & Agencies AUGUST 31, 2021 331 |
| Sports & Leisure | Sports & Leisure AUGUST 31, 2020 369 |
Sports & Leisure INCREASES DURING THE PERIOD — |
Sports & Leisure DECREASES DURING THE PERIOD — |
Sports & Leisure IMPAIRMENT — |
Sports & Leisure RECLASSIFICATION
|
Sports & Leisure CURRENCY TRANSLATION ADJUSTMENT 4 |
Sports & Leisure AUGUST 31, 2021 373 |
| Energy & Resources | Energy & Resources AUGUST 31, 2020 289 |
Energy & Resources INCREASES DURING THE PERIOD — |
Energy & Resources DECREASES DURING THE PERIOD — |
Energy & Resources IMPAIRMENT — |
Energy & Resources RECLASSIFICATION
|
Energy & Resources CURRENCY TRANSLATION ADJUSTMENT 4 |
Energy & Resources AUGUST 31, 2021 293 |
| Other non-segmented activities | Other non-segmented activities AUGUST 31, 2020 523 |
Other non-segmented activities INCREASES DURING THE PERIOD — |
Other non-segmented activities DECREASES DURING THE PERIOD — |
Other non-segmented activities IMPAIRMENT — |
Other non-segmented activities RECLASSIFICATION
|
Other non-segmented activities CURRENCY TRANSLATION ADJUSTMENT 7 |
Other non-segmented activities AUGUST 31, 2021 529 |
| Business & Administrations | Business & Administrations AUGUST 31, 2020 2,441 |
Business & Administrations INCREASES DURING THE PERIOD 23 |
Business & Administrations DECREASES DURING THE PERIOD (1) |
Business & Administrations IMPAIRMENT — |
Business & Administrations RECLASSIFICATION
|
Business & Administrations CURRENCY TRANSLATION ADJUSTMENT 40 |
Business & Administrations AUGUST 31, 2021 2,503 |
| Healthcare | Healthcare AUGUST 31, 2020 920 |
Healthcare INCREASES DURING THE PERIOD 6 |
Healthcare DECREASES DURING THE PERIOD — |
Healthcare IMPAIRMENT — |
Healthcare RECLASSIFICATION
|
Healthcare CURRENCY TRANSLATION ADJUSTMENT 12 |
Healthcare AUGUST 31, 2021 937 |
| Seniors | Seniors AUGUST 31, 2020 616 |
Seniors INCREASES DURING THE PERIOD 21 |
Seniors DECREASES DURING THE PERIOD — |
Seniors IMPAIRMENT — |
Seniors RECLASSIFICATION (1) |
Seniors CURRENCY TRANSLATION ADJUSTMENT 10 |
Seniors AUGUST 31, 2021 645 |
| Healthcare & Seniors | Healthcare & Seniors AUGUST 31, 2020 1,536 |
Healthcare & Seniors INCREASES DURING THE PERIOD 26 |
Healthcare & Seniors DECREASES DURING THE PERIOD — |
Healthcare & Seniors IMPAIRMENT — |
Healthcare & Seniors RECLASSIFICATION (1) |
Healthcare & Seniors CURRENCY TRANSLATION ADJUSTMENT 22 |
Healthcare & Seniors AUGUST 31, 2021 1,582 |
| Schools | Schools AUGUST 31, 2020 484 |
Schools INCREASES DURING THE PERIOD — |
Schools DECREASES DURING THE PERIOD (3) |
Schools IMPAIRMENT — |
Schools RECLASSIFICATION (105) |
Schools CURRENCY TRANSLATION ADJUSTMENT 4 |
Schools AUGUST 31, 2021 380 |
| Universities | Universities AUGUST 31, 2020 756 |
Universities INCREASES DURING THE PERIOD — |
Universities DECREASES DURING THE PERIOD — |
Universities IMPAIRMENT — |
Universities RECLASSIFICATION
|
Universities CURRENCY TRANSLATION ADJUSTMENT 8 |
Universities AUGUST 31, 2021 764 |
| Education | Education AUGUST 31, 2020 1,240 |
Education INCREASES DURING THE PERIOD — |
Education DECREASES DURING THE PERIOD (3) |
Education IMPAIRMENT — |
Education RECLASSIFICATION (105) |
Education CURRENCY TRANSLATION ADJUSTMENT 12 |
Education AUGUST 31, 2021 1,145 |
| On-site Services | On-site Services AUGUST 31, 2020 5,217 |
On-site Services INCREASES DURING THE PERIOD 50 |
On-site Services DECREASES DURING THE PERIOD (4) |
On-site Services IMPAIRMENT — |
On-site Services RECLASSIFICATION (107) |
On-site Services CURRENCY TRANSLATION ADJUSTMENT 74 |
On-site Services AUGUST 31, 2021 5,230 |
| Benefits & Rewards Services | Benefits & Rewards Services AUGUST 31, 2020 547 |
Benefits & Rewards Services INCREASES DURING THE PERIOD 45 |
Benefits & Rewards Services DECREASES DURING THE PERIOD (16) |
Benefits & Rewards Services IMPAIRMENT (8) |
Benefits & Rewards Services RECLASSIFICATION — |
Benefits & Rewards Services CURRENCY TRANSLATION ADJUSTMENT 13 |
Benefits & Rewards Services AUGUST 31, 2021 581 |
| TOTAL | TOTAL AUGUST 31, 2020 5,764 |
TOTAL INCREASES DURING THE PERIOD 94 |
TOTAL DECREASES DURING THE PERIOD (20) |
TOTAL IMPAIRMENT (8) |
TOTAL RECLASSIFICATION (107) |
TOTAL CURRENCY TRANSLATION ADJUSTMENT 87 |
TOTAL AUGUST 31, 2021 5,811 |
The reclassification movements during Fiscal 2021 mainly result from the classification as asset held for sale of the goodwill affected to Childcare activities.
Separately acquired intangible assets are initially measured at cost. Intangible assets acquired in connection with a business combination and which can be reliably measured, are controlled by the Group and are separable or arise from a legal or contractual right, are recognized at fair value separately from goodwill. Subsequent to initial recognition, intangible assets are measured at cost less accumulated amortization and impairment charges.
Intangible assets other than certain trademarks having an indefinite useful life are considered to have finite useful lives, and are amortized by the straight-line method over their expected useful lives:
| Integrated management software | 3-7 years |
|---|---|
| Other software | 3-4 years |
| Patents and licenses | 2-10 years |
| Client relationships | 3-20 years |
| Other intangible assets | 3-20 years |
Acquired trademarks with a finite useful life are generally amortized over a period of less than ten years. Trademarks that the Group considers as having an indefinite useful life (notably based on criteria relating to their durability and brand recognition) are not amortized. The amortization periods for client relationships recognized in connection with business combinations have been set by Management based on the estimated attrition rate for the contracts concerned (with a maximum of 20 years). The cost of licenses and software recognized in the statement of financial position comprises the costs incurred in acquiring the software and bringing it into use, and is amortized over the estimated useful life of the asset. Subsequent expenditures on intangible assets are capitalized only if they increase the expected future economic benefits associated with the asset to which they relate. Other expenditures are expensed as incurred.
