Fiscal 2022 Universal Registration Document

5.2 Notes to the individual Company financial statements

Note 9. Amount and maturity of receivables and other assets

NOTE 9. AMOUNT AND MATURITY OF RECEIVABLES AND OTHER ASSETS

(in million euros)	GROSS VALUE	LESS THAN 1 YEAR	MORE THAN1 YEAR	AMORTIZATION AND PROVISIONS	CARRYING AMOUNT
Equity investments	Equity investments GROSS VALUE 7,805	Equity investments LESS THAN 1 YEAR	Equity investments MORE THAN1 YEAR 7,805	Equity investments AMORTIZATION AND PROVISIONS 290	Equity investments CARRYING AMOUNT 7,515
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 THAN1 YEAR —	Receivables related to equity investments AMORTIZATION AND PROVISIONS 9	Receivables related to equity investments CARRYING AMOUNT 7
Other financial assets	Other financial assets GROSS VALUE 154	Other financial assets LESS THAN 1 YEAR 11	Other financial assets MORE THAN1 YEAR 143	Other financial assets AMORTIZATION AND PROVISIONS —	Other financial assets CARRYING AMOUNT 154
TOTAL FINANCIAL INVESTMENTS	TOTAL FINANCIAL INVESTMENTSGROSS VALUE7,975	TOTAL FINANCIAL INVESTMENTSLESS THAN 1 YEAR27	TOTAL FINANCIAL INVESTMENTSMORE THAN1 YEAR7,948	TOTAL FINANCIAL INVESTMENTSAMORTIZATION AND PROVISIONS299	TOTAL FINANCIAL INVESTMENTSCARRYING AMOUNT7,676
Accounts receivable	Accounts receivable GROSS VALUE 70	Accounts receivable LESS THAN 1 YEAR 70	Accounts receivable MORE THAN1 YEAR	Accounts receivable AMORTIZATION AND PROVISIONS 1	Accounts receivable CARRYING AMOUNT 69
Prepaid expenses, other receivables and other assets	Prepaid expenses, other receivables and other assets GROSS VALUE 300	Prepaid expenses, other receivables and other assets LESS THAN 1 YEAR 170	Prepaid expenses, other receivables and other assets MORE THAN1 YEAR 130	Prepaid expenses, other receivables and other assets AMORTIZATION AND PROVISIONS —	Prepaid expenses, other receivables and other assets CARRYING AMOUNT 300
TOTAL ACCOUNTS AND OTHER RECEIVABLES	TOTAL ACCOUNTS AND OTHER RECEIVABLESGROSS VALUE370	TOTAL ACCOUNTS AND OTHER RECEIVABLESLESS THAN 1 YEAR240	TOTAL ACCOUNTS AND OTHER RECEIVABLESMORE THAN1 YEAR130	TOTAL ACCOUNTS AND OTHER RECEIVABLESAMORTIZATION AND PROVISIONS1	TOTAL ACCOUNTS AND OTHER RECEIVABLESCARRYING AMOUNT369
TOTAL	TOTALGROSS VALUE8,345	TOTALLESS THAN 1 YEAR267	TOTALMORE THAN1 YEAR8,078	TOTALAMORTIZATION AND PROVISIONS300	TOTALCARRYING AMOUNT8,045

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There is no commercial paper included in accounts receivable.

NOTE 10. PROVISIONS AND IMPAIRMENT

(in million euros)	AUGUST 31, 2021	INCREASES AND CHARGES DURING THE PERIOD	DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD	OTHER MOVEMENTS DURING THE PERIOD	AUGUST 31, 2022
Provisions for contingencies and losses	Provisions for contingencies and losses AUGUST 31, 2021 362	Provisions for contingencies and losses INCREASES AND CHARGES DURING THE PERIOD 117	Provisions for contingencies and losses DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 93	Provisions for contingencies and losses OTHER MOVEMENTS DURING THE PERIOD —	Provisions for contingencies and losses AUGUST 31, 2022 386
Impairment	Impairment AUGUST 31, 2021	Impairment INCREASES AND CHARGES DURING THE PERIOD	Impairment DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD	Impairment OTHER MOVEMENTS DURING THE PERIOD	Impairment AUGUST 31, 2022
financial investments	financial investments AUGUST 31, 2021 305	financial investments INCREASES AND CHARGES DURING THE PERIOD 48	financial investments DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 54	financial investments OTHER MOVEMENTS DURING THE PERIOD —	financial investments AUGUST 31, 2022 299
current assets	current assets AUGUST 31, 2021 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, 2022 1
TOTAL IMPAIRMENT	TOTAL IMPAIRMENTAUGUST 31, 2021306	TOTAL IMPAIRMENTINCREASES AND CHARGES DURING THE PERIOD48	TOTAL IMPAIRMENTDECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD54	TOTAL IMPAIRMENTOTHER MOVEMENTS DURING THE PERIOD—	TOTAL IMPAIRMENTAUGUST 31, 2022300
TOTAL	TOTALAUGUST 31, 2021668	TOTALINCREASES AND CHARGES DURING THE PERIOD165	TOTALDECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD147	TOTALOTHER MOVEMENTS DURING THE PERIOD—	TOTALAUGUST 31, 2022686
Increases and decreases:	Increases and decreases: AUGUST 31, 2021	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, 2022
operating items	operating items AUGUST 31, 2021	operating items INCREASES AND CHARGES DURING THE PERIOD 15	operating items DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 21	operating items OTHER MOVEMENTS DURING THE PERIOD	operating items AUGUST 31, 2022
financial items	financial items AUGUST 31, 2021	financial items INCREASES AND CHARGES DURING THE PERIOD 78	financial items DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 43	financial items OTHER MOVEMENTS DURING THE PERIOD	financial items AUGUST 31, 2022
exceptional items	exceptional items AUGUST 31, 2021	exceptional items INCREASES AND CHARGES DURING THE PERIOD 72	exceptional items DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 83	exceptional items OTHER MOVEMENTS DURING THE PERIOD	exceptional items AUGUST 31, 2022

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As of August 31, 2022, the main provisions for contingencies and losses were for the following:

restricted share grants for 141 million euros;
losses reclaimable by subsidiaries included in the French tax consolidation and other risks and charges for 169 million euros;
subsidiaries in negative net equity positions for 19 million euros;
foreign exchange losses for 31 million euros;
litigation for 25 million euros;
restructuring for 1 million euros.

NOTE 11. MARKETABLE SECURITIES

(in million euros)	GROSS VALUE AUGUST 31, 2022	NET VALUE AUGUST 31, 2022	NET VALUE AUGUST 31, 2021
Treasury shares	Treasury shares GROSS VALUE AUGUST 31, 2022 69	Treasury shares NET VALUE AUGUST 31, 2022 69	Treasury shares NET VALUE AUGUST 31, 2021 96
Cash in the liquidity contract account	Cash in the liquidity contract account GROSS VALUE AUGUST 31, 2022 5	Cash in the liquidity contract account NET VALUE AUGUST 31, 2022 5	Cash in the liquidity contract account NET VALUE AUGUST 31, 2021 12
TOTAL	TOTALGROSS VALUE AUGUST 31, 202274	TOTALNET VALUE AUGUST 31, 202274	TOTALNET VALUE AUGUST 31, 2021108

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