Universal Registration Document - Fiscal 2023

NOTE 9. AMOUNT AND MATURITY OF RECEIVABLES AND OTHER ASSETS

(in million euros)	GROSS VALUE	LESS THAN 1 YEAR	MORE THAN 1 YEAR	AMORTIZATION AND PROVISIONS	CARRYING AMOUNT
Equity investments	Equity investments GROSS VALUE 7,673	Equity investments LESS THAN 1 YEAR	Equity investments MORE THAN 1 YEAR 7,673	Equity investments AMORTIZATION AND PROVISIONS 330	Equity investments CARRYING AMOUNT 7,343
Receivables related to equity investments	Receivables related to equity investments GROSS VALUE 15	Receivables related to equity investments LESS THAN 1 YEAR 15	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 5
Other financial assets	Other financial assets GROSS VALUE 149	Other financial assets LESS THAN 1 YEAR —	Other financial assets MORE THAN 1 YEAR 149	Other financial assets AMORTIZATION AND PROVISIONS —	Other financial assets CARRYING AMOUNT 149
TOTAL FINANCIAL INVESTMENTS	TOTAL FINANCIAL INVESTMENTS GROSS VALUE 7,837	TOTAL FINANCIAL INVESTMENTS LESS THAN 1 YEAR15	TOTAL FINANCIAL INVESTMENTS MORE THAN 1 YEAR7,822	TOTAL FINANCIAL INVESTMENTS AMORTIZATION AND PROVISIONS 340	TOTAL FINANCIAL INVESTMENTS CARRYING AMOUNT 7,497
Accounts receivable	Accounts receivable GROSS VALUE 56	Accounts receivable LESS THAN 1 YEAR 56	Accounts receivable MORE THAN 1 YEAR	Accounts receivable AMORTIZATION AND PROVISIONS 1	Accounts receivable CARRYING AMOUNT 55
Prepaid expenses, other receivables and other assets	Prepaid expenses, other receivables and other assets GROSS VALUE 862	Prepaid expenses, other receivables and other assets LESS THAN 1 YEAR 699	Prepaid expenses, other receivables and other assets MORE THAN 1 YEAR 163	Prepaid expenses, other receivables and other assets AMORTIZATION AND PROVISIONS —	Prepaid expenses, other receivables and other assets CARRYING AMOUNT 862
TOTAL ACCOUNTS AND OTHER RECEIVABLES	TOTAL ACCOUNTS AND OTHER RECEIVABLES GROSS VALUE 918	TOTAL ACCOUNTS AND OTHER RECEIVABLES LESS THAN 1 YEAR755	TOTAL ACCOUNTS AND OTHER RECEIVABLES MORE THAN 1 YEAR163	TOTAL ACCOUNTS AND OTHER RECEIVABLES AMORTIZATION AND PROVISIONS 1	TOTAL ACCOUNTS AND OTHER RECEIVABLES CARRYING AMOUNT 917
TOTAL	TOTAL GROSS VALUE 8,755	TOTAL LESS THAN 1 YEAR770	TOTAL MORE THAN 1 YEAR7,985	TOTAL AMORTIZATION AND PROVISIONS 341	TOTAL CARRYING AMOUNT 8,414

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There is no commercial paper included in accounts receivable.

NOTE 10. PROVISIONS AND IMPAIRMENT

(in million euros)	AUGUST 31, 2022	INCREASES AND CHARGES DURING THE PERIOD	DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD	OTHER MOVEMENTS DURING THE PERIOD	AUGUST 31, 2023
Provisions for contingencies and losses	Provisions for contingencies and losses AUGUST 31, 2022 386	Provisions for contingencies and losses INCREASES AND CHARGES DURING THE PERIOD 87	Provisions for contingencies and losses DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 90	Provisions for contingencies and losses OTHER MOVEMENTS DURING THE PERIOD —	Provisions for contingencies and losses AUGUST 31, 2023 383
Impairment	Impairment AUGUST 31, 2022	Impairment INCREASES AND CHARGES DURING THE PERIOD	Impairment DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD	Impairment OTHER MOVEMENTS DURING THE PERIOD	Impairment AUGUST 31, 2023
financial investments	financial investments AUGUST 31, 2022 299	financial investments INCREASES AND CHARGES DURING THE PERIOD 62	financial investments DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 21	financial investments OTHER MOVEMENTS DURING THE PERIOD —	financial investments AUGUST 31, 2023 340
current assets	current assets AUGUST 31, 2022 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, 2023 1
TOTAL IMPAIRMENT	TOTAL IMPAIRMENT AUGUST 31, 2022300	TOTAL IMPAIRMENT INCREASES AND CHARGES DURING THE PERIOD 62	TOTAL IMPAIRMENT DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 21	TOTAL IMPAIRMENT OTHER MOVEMENTS DURING THE PERIOD —	TOTAL IMPAIRMENT AUGUST 31, 2023341
TOTAL	TOTALAUGUST 31, 2022686	TOTAL INCREASES AND CHARGES DURING THE PERIOD 149	TOTAL DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 111	TOTAL OTHER MOVEMENTS DURING THE PERIOD —	TOTALAUGUST 31, 2023724
Increases and decreases:	Increases and decreases: AUGUST 31, 2022	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, 2023
operating items	operating items AUGUST 31, 2022	operating items INCREASES AND CHARGES DURING THE PERIOD 19	operating items DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 12	operating items OTHER MOVEMENTS DURING THE PERIOD	operating items AUGUST 31, 2023
financial items	financial items AUGUST 31, 2022	financial items INCREASES AND CHARGES DURING THE PERIOD 64	financial items DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 46	financial items OTHER MOVEMENTS DURING THE PERIOD	financial items AUGUST 31, 2023
exceptional items	exceptional items AUGUST 31, 2022	exceptional items INCREASES AND CHARGES DURING THE PERIOD 66	exceptional items DECREASES, RELEASES AND RECLASSIFICATIONS DURING THE PERIOD 53	exceptional items OTHER MOVEMENTS DURING THE PERIOD	exceptional items AUGUST 31, 2023

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As of August 31, 2023, the main provisions for contingencies and losses were for the following:

restricted share grants for 184 million euros;
losses reclaimable by subsidiaries included in the French tax consolidation and other risks and charges for 172 million euros;
subsidiaries in negative net equity positions for 19 million euros;
foreign exchange losses for 2 million euros;
litigation for 5 million euros;
restructuring for 1 million euros.

NOTE 11. MARKETABLE SECURITIES

(in million euros)	GROSS VALUE AUGUST 31, 2023	NET VALUE AUGUST 31, 2023	NET VALUE AUGUST 31, 2022
Treasury shares	Treasury shares GROSS VALUE AUGUST 31, 2023 93	Treasury shares NET VALUE AUGUST 31, 2023 93	Treasury shares NET VALUE AUGUST 31, 2022 69
Cash in the liquidity contract account	Cash in the liquidity contract account GROSS VALUE AUGUST 31, 2023 —	Cash in the liquidity contract account NET VALUE AUGUST 31, 2023 —	Cash in the liquidity contract account NET VALUE AUGUST 31, 2022 5
TOTAL	TOTAL GROSS VALUE AUGUST 31, 202393	TOTAL NET VALUE AUGUST 31, 202393	TOTAL NET VALUE AUGUST 31, 202274

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