| (in million euros) | LICENSES AND SOFTWARE | CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER | TOTAL |
|---|---|---|---|
| Gross value as of August 31, 2020 | Gross value as of August 31, 2020 LICENSES AND SOFTWARE 679 |
Gross value as of August 31, 2020 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 927 |
Gross value as of August 31, 2020 TOTAL 1,605 |
| Acquisitions | Acquisitions LICENSES AND SOFTWARE 109 |
Acquisitions CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 25 |
Acquisitions TOTAL 133 |
| Disposals | Disposals LICENSES AND SOFTWARE (38) |
Disposals CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (71) |
Disposals TOTAL (109) |
| Translation Adjustments | Translation Adjustments LICENSES AND SOFTWARE 6 |
Translation Adjustments CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 14 |
Translation Adjustments TOTAL 20 |
|
Re classifications(1) |
Re classifications(1) LICENSES AND SOFTWARE (4) |
Re classifications(1) CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (37) |
Re classifications(1) TOTAL (43) |
| Change in scope of consolidation | Change in scope of consolidation LICENSES AND SOFTWARE (12) |
Change in scope of consolidation CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (17) |
Change in scope of consolidation TOTAL (29) |
| Other | Other LICENSES AND SOFTWARE — |
Other CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER — |
Other TOTAL — |
| Gross value as of August 31, 2021 | Gross value as of August 31, 2021 LICENSES AND SOFTWARE 739 |
Gross value as of August 31, 2021 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 838 |
Gross value as of August 31, 2021 TOTAL 1,577 |
|
Impact of changes in accounting principles(2) |
Impact of changes in accounting principles(2) LICENSES AND SOFTWARE (74) |
Impact of changes in accounting principles(2) CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER — |
Impact of changes in accounting principles(2) TOTAL (74) |
| Gross value as of September 1, 2021 | Gross value as of September 1, 2021 LICENSES AND SOFTWARE 665 |
Gross value as of September 1, 2021 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 838 |
Gross value as of September 1, 2021 TOTAL 1,503 |
| Acquisitions | Acquisitions LICENSES AND SOFTWARE 97 |
Acquisitions CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 71 |
Acquisitions TOTAL 168 |
| Disposals | Disposals LICENSES AND SOFTWARE (22) |
Disposals CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (40) |
Disposals TOTAL (62) |
| Translation Adjustments | Translation Adjustments LICENSES AND SOFTWARE 30 |
Translation Adjustments CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 97 |
Translation Adjustments TOTAL 127 |
| Re classifications | Re classifications LICENSES AND SOFTWARE (2) |
Re classifications CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (5) |
Re classifications TOTAL (7) |
| Change in scope of consolidation | Change in scope of consolidation LICENSES AND SOFTWARE (6) |
Change in scope of consolidation CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 7 |
Change in scope of consolidation TOTAL 1 |
| Other | Other LICENSES AND SOFTWARE — |
Other CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER — |
Other TOTAL — |
| Gross value as of August 31, 2022 | Gross value as of August 31, 2022 LICENSES AND SOFTWARE 762 |
Gross value as of August 31, 2022 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 967 |
Gross value as of August 31, 2022 TOTAL 1,729 |
| (in million euros) | LICENSES AND SOFTWARE | CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER | TOTAL |
|---|---|---|---|
| Amortization and impairment as of August 31, 2020 | Amortization and impairment as of August 31, 2020 LICENSES AND SOFTWARE (432) |
Amortization and impairment as of August 31, 2020 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (501) |
Amortization and impairment as of August 31, 2020 TOTAL (933) |
| Amortization | Amortization LICENSES AND SOFTWARE (78) |
Amortization CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (54) |
Amortization TOTAL (131) |
| Disposals | Disposals LICENSES AND SOFTWARE 29 |
Disposals CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 59 |
Disposals TOTAL 88 |
| Impairment | Impairment LICENSES AND SOFTWARE — |
Impairment CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (9) |
Impairment TOTAL (9) |
| Translation Adjustments | Translation Adjustments LICENSES AND SOFTWARE (5) |
Translation Adjustments CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (9) |
Translation Adjustments TOTAL (13) |
|
Re classifications(1) |
Re classifications(1) LICENSES AND SOFTWARE 6 |
Re classifications(1) CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 27 |
Re classifications(1) TOTAL 33 |
| Change in scope of consolidation | Change in scope of consolidation LICENSES AND SOFTWARE 11 |
Change in scope of consolidation CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 8 |
Change in scope of consolidation TOTAL 19 |
| Other | Other LICENSES AND SOFTWARE — |
Other CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER — |
Other TOTAL — |
| Amortization and impairment as of August 31, 2021 | Amortization and impairment as of August 31, 2021 LICENSES AND SOFTWARE (469) |
Amortization and impairment as of August 31, 2021 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (478) |
Amortization and impairment as of August 31, 2021 TOTAL (947) |
|
Impact of changes in accounting principles(2) |
Impact of changes in accounting principles(2) LICENSES AND SOFTWARE 34 |
Impact of changes in accounting principles(2) CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER — |
Impact of changes in accounting principles(2) TOTAL 34 |
| Amortization and impairment as of September 1, 2021 | Amortization and impairment as of September 1, 2021 LICENSES AND SOFTWARE (435) |
Amortization and impairment as of September 1, 2021 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (478) |
Amortization and impairment as of September 1, 2021 TOTAL (913) |
| Amortization | Amortization LICENSES AND SOFTWARE (75) |
Amortization CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (69) |
Amortization TOTAL (144) |
| Disposals | Disposals LICENSES AND SOFTWARE 19 |
Disposals CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 37 |
Disposals TOTAL 56 |
| Impairment | Impairment LICENSES AND SOFTWARE (1) |
Impairment CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER — |
Impairment TOTAL (1) |
| Translation Adjustments | Translation Adjustments LICENSES AND SOFTWARE (20) |
Translation Adjustments CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (46) |
Translation Adjustments TOTAL (66) |
| Re classifications | Re classifications LICENSES AND SOFTWARE 1 |
Re classifications CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 3 |
Re classifications TOTAL 4 |
| Change in scope of consolidation | Change in scope of consolidation LICENSES AND SOFTWARE 2 |
Change in scope of consolidation CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 11 |
Change in scope of consolidation TOTAL 13 |
| Other | Other LICENSES AND SOFTWARE — |
Other CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER — |
Other TOTAL — |
| Amortization and impairment as of August 31, 2022 | Amortization and impairment as of August 31, 2022 LICENSES AND SOFTWARE (509) |
Amortization and impairment as of August 31, 2022 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER (542) |
Amortization and impairment as of August 31, 2022 TOTAL (1,051) |
Amortization is reported under either Cost of sales or Administrative and Sales Department costs, except for amortization of intangibles assets acquired during a business combination transactions are recognized in “Other operating expenses”.
| (in million euros) | LICENSES AND SOFTWARE | CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER | TOTAL |
|---|---|---|---|
| Net carrying amount as of August 31, 2020 | Net carrying amount as of August 31, 2020 LICENSES AND SOFTWARE 247 |
Net carrying amount as of August 31, 2020 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 425 |
Net carrying amount as of August 31, 2020 TOTAL 673 |
| Net carrying amount as of August 31, 2021 | Net carrying amount as of August 31, 2021 LICENSES AND SOFTWARE 270 |
Net carrying amount as of August 31, 2021 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 360 |
Net carrying amount as of August 31, 2021 TOTAL 631 |
|
Impact of changes in accounting principles* |
Impact of changes in accounting principles* LICENSES AND SOFTWARE (40) |
Impact of changes in accounting principles* CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER — |
Impact of changes in accounting principles* TOTAL (40) |
| Net carrying amount as of September 1, 2021 | Net carrying amount as of September 1, 2021 LICENSES AND SOFTWARE 230 |
Net carrying amount as of September 1, 2021 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 360 |
Net carrying amount as of September 1, 2021 TOTAL 625 |
| Net carrying amount as of August 31, 2022 | Net carrying amount as of August 31, 2022 LICENSES AND SOFTWARE 253 |
Net carrying amount as of August 31, 2022 CLIENT RELATIONSHIPS, TRADEMARKS AND OTHER 425 |
Net carrying amount as of August 31, 2022 TOTAL 678 |
*See note 2.1.2 “New accounting standards and interpretations applied”.
