Workpapers

Initial recognition and cost of acquisition

Acquisition of a machining centre

Capitalised or expensed expenditure

Acquisition of a machining centre

Depreciation calculation

Acquisition of a machining centre

Component approach

Initial breakdown of the warehouse

Logistics warehouse: components and replacement · Situation 1 of 3

Component approach

Replacement of the old system

Logistics warehouse: components and replacement · Situation 2 of 3

Component approach

New safety inspection

Logistics warehouse: components and replacement · Situation 3 of 3

Depreciation calculation

Annual charge 20X1 to 20X5

Logistics warehouse: components and replacement · Situation 1 of 2

Depreciation calculation

20X6 charge after the replacements

Logistics warehouse: components and replacement · Situation 2 of 2

Useful life and residual value

Printing press: revision of estimates

Depreciation calculation

Printing press: revision of estimates

Revaluation

Hotel A — 31 December 20X3

Hotels: the revaluation model over three years · Situation 1 of 7

Revaluation

Hotel B — 31 December 20X3

Hotels: the revaluation model over three years · Situation 2 of 7

Revaluation

Hotel C — 31 December 20X3

Hotels: the revaluation model over three years · Situation 3 of 7

Revaluation

Hotel A — annual transfer from 20X4

Hotels: the revaluation model over three years · Situation 4 of 7

Revaluation

Hotel A — 31 December 20X5

Hotels: the revaluation model over three years · Situation 5 of 7

Revaluation

Hotel B — 31 December 20X5

Hotels: the revaluation model over three years · Situation 6 of 7

Revaluation

Hotel C — 31 December 20X5

Hotels: the revaluation model over three years · Situation 7 of 7

Impairment linkage (IAS 36)

Flood, compensation and disposal of a production line

Derecognition

Flood, compensation and disposal of a production line

Initial recognition and cost of acquisition

Professional file: construction and commissioning of a production site

Capitalised or expensed expenditure

Professional file: construction and commissioning of a production site

Component approach

Professional file: construction and commissioning of a production site

Depreciation calculation

Structure — 20X1 pro rata

Professional file: construction and commissioning of a production site · Situation 1 of 5

Depreciation calculation

Roof — 20X1 pro rata

Professional file: construction and commissioning of a production site · Situation 2 of 5

Depreciation calculation

Kiln body — 20X1 pro rata

Professional file: construction and commissioning of a production site · Situation 3 of 5

Depreciation calculation

Refractory lining — 20X1 pro rata

Professional file: construction and commissioning of a production site · Situation 4 of 5

Depreciation calculation

Whole site by component — 20X2

Professional file: construction and commissioning of a production site · Situation 5 of 5

Disclosure checklist

Professional file: construction and commissioning of a production site

Useful life and residual value

Professional file: construction and commissioning of a production site

Impairment linkage (IAS 36)

Professional file: construction and commissioning of a production site

Separate acquisition: cost of the intangible asset

Acquisition of a management software licence

Useful life and amortisation

Acquisition of a management software licence

Internally generated development: phases, criteria and cost

Internal development of planning software

Indefinite life and impairment

Broadcasting licences: finite or indefinite useful life

Useful life and amortisation

Broadcasting licences: finite or indefinite useful life

Revaluation model

Revaluation at 31 December 20X1

Transferable fishing quotas revalued, then sold · Situation 1 of 2

Revaluation model

Revaluation at 31 December 20X2

Transferable fishing quotas revalued, then sold · Situation 2 of 2

Derecognition

Transferable fishing quotas revalued, then sold

Separate acquisition: cost of the intangible asset

Professional file: year-end close of the intangible assets of a software publisher

Internally generated development: phases, criteria and cost

Professional file: year-end close of the intangible assets of a software publisher

Useful life and amortisation

Orion licence

Professional file: year-end close of the intangible assets of a software publisher · Situation 1 of 4

Useful life and amortisation

Atlas module

Professional file: year-end close of the intangible assets of a software publisher · Situation 2 of 4

Useful life and amortisation

Gamma licence

Professional file: year-end close of the intangible assets of a software publisher · Situation 3 of 4

Useful life and amortisation

Delta licence

Professional file: year-end close of the intangible assets of a software publisher · Situation 4 of 4

Indefinite life and impairment

Professional file: year-end close of the intangible assets of a software publisher

Derecognition

Professional file: year-end close of the intangible assets of a software publisher

Intangible assets note

Professional file: year-end close of the intangible assets of a software publisher

Review of indications of impairment and reversal

Injection press: indications, recoverable amount and revised depreciation

Recoverable amount: fair value less costs of disposal and value in use

Injection press: indications, recoverable amount and revised depreciation

Impairment loss on an individual asset

Injection press: indications, recoverable amount and revised depreciation

Recoverable amount: fair value less costs of disposal and value in use

Value in use of a packaging line: projections, exclusions and rate

Cash-generating unit, goodwill and corporate assets

Unit B — plant and equipment

Cash-generating unit with goodwill and head office: allocation of the loss · Situation 1 of 3

Cash-generating unit, goodwill and corporate assets

Unit B — share of the head office

Cash-generating unit with goodwill and head office: allocation of the loss · Situation 2 of 3

Cash-generating unit, goodwill and corporate assets

Unit B — buildings

Cash-generating unit with goodwill and head office: allocation of the loss · Situation 3 of 3

Impairment loss on an individual asset

Revalued asset: IAS 16 revaluation, then IAS 36 impairment loss and capped reversal

Reversal of an impairment loss

Revalued asset: IAS 16 revaluation, then IAS 36 impairment loss and capped reversal

Cash-generating unit, goodwill and corporate assets

Subsidiary with non-controlling interests: notional goodwill, loss and disclosures

Allocation of goodwill to units

Subsidiary with non-controlling interests: notional goodwill, loss and disclosures

Impairment note

Subsidiary with non-controlling interests: notional goodwill, loss and disclosures

Review of indications of impairment and reversal

Pumps unit

Professional file: annual impairment review of an industrial group · Situation 1 of 3

Review of indications of impairment and reversal

Valves unit

Professional file: annual impairment review of an industrial group · Situation 2 of 3

Review of indications of impairment and reversal

Line M7

Professional file: annual impairment review of an industrial group · Situation 3 of 3

Allocation of goodwill to units

Professional file: annual impairment review of an industrial group

Cash-generating unit, goodwill and corporate assets

Pumps unit — plant and equipment

Professional file: annual impairment review of an industrial group · Situation 1 of 4

Cash-generating unit, goodwill and corporate assets

Pumps unit — Hydra brand

Professional file: annual impairment review of an industrial group · Situation 2 of 4

Cash-generating unit, goodwill and corporate assets

Pumps unit — share of the centre

Professional file: annual impairment review of an industrial group · Situation 3 of 4

Cash-generating unit, goodwill and corporate assets

Services unit

Professional file: annual impairment review of an industrial group · Situation 4 of 4

Recoverable amount: fair value less costs of disposal and value in use

Professional file: annual impairment review of an industrial group

Impairment loss on an individual asset

Professional file: annual impairment review of an industrial group

Reversal of an impairment loss

Professional file: annual impairment review of an industrial group

Impairment note

Note — property, plant and equipment

Professional file: annual impairment review of an industrial group · Situation 1 of 4

Impairment note

Note — line M7

Professional file: annual impairment review of an industrial group · Situation 2 of 4

Impairment note

Note — Pumps unit

Professional file: annual impairment review of an industrial group · Situation 3 of 4

Impairment note

Note — Services unit

Professional file: annual impairment review of an industrial group · Situation 4 of 4

Lessee initial measurement: lease liability and right-of-use asset

Office lease for the lessee: lease liability, right-of-use asset and first year

Lessee subsequent measurement: lease liability and right-of-use asset

Office lease for the lessee: lease liability, right-of-use asset and first year

Contract analysis: scope, existence of a lease, components and exemptions

Lot A — truck

Analysis of a transport contract: lease or service, components, term and exemptions · Situation 1 of 4

Contract analysis: scope, existence of a lease, components and exemptions

Lot A — related services

Analysis of a transport contract: lease or service, components, term and exemptions · Situation 2 of 4

Contract analysis: scope, existence of a lease, components and exemptions

Lot B — regional distribution

Analysis of a transport contract: lease or service, components, term and exemptions · Situation 3 of 4

Contract analysis: scope, existence of a lease, components and exemptions

Tablet contract

Analysis of a transport contract: lease or service, components, term and exemptions · Situation 4 of 4

Lease term and discount rate of the lessee

Analysis of a transport contract: lease or service, components, term and exemptions

Remeasurement of the lease liability and lease modification

Extension — 31 December 20X3

Extension and floor-space reduction of a warehouse: remeasurement and modification · Situation 1 of 2

Remeasurement of the lease liability and lease modification

Floor area reduction — amendment

Extension and floor-space reduction of a warehouse: remeasurement and modification · Situation 2 of 2

Lessor accounting: classification, finance lease and operating lease

Lease A — line

Equipment lessor: classification, finance lease and operating lease · Situation 1 of 2

Lessor accounting: classification, finance lease and operating lease

Lease B — crane

Equipment lessor: classification, finance lease and operating lease · Situation 2 of 2

Sale and leaseback transaction for the seller-lessee

Sale and leaseback of the head office and disclosures by the seller-lessee

Lease disclosures (lessee and lessor)

Sale and leaseback of the head office and disclosures by the seller-lessee

Contract analysis: scope, existence of a lease, components and exemptions

Storage services

Professional file: year-end closing of the lease portfolio of a retail group · Situation 1 of 4

Contract analysis: scope, existence of a lease, components and exemptions

Tilleuls store

Professional file: year-end closing of the lease portfolio of a retail group · Situation 2 of 4

Contract analysis: scope, existence of a lease, components and exemptions

Temporary unit

Professional file: year-end closing of the lease portfolio of a retail group · Situation 3 of 4

Contract analysis: scope, existence of a lease, components and exemptions

Tablets

Professional file: year-end closing of the lease portfolio of a retail group · Situation 4 of 4

Lease term and discount rate of the lessee

Professional file: year-end closing of the lease portfolio of a retail group

Lessee initial measurement: lease liability and right-of-use asset

Professional file: year-end closing of the lease portfolio of a retail group

Lessee subsequent measurement: lease liability and right-of-use asset

Tilleuls store — 20X5

Professional file: year-end closing of the lease portfolio of a retail group · Situation 1 of 2

Lessee subsequent measurement: lease liability and right-of-use asset

Platform leased back — 20X5

Professional file: year-end closing of the lease portfolio of a retail group · Situation 2 of 2

Remeasurement of the lease liability and lease modification

Saint-Clair amendment

Professional file: year-end closing of the lease portfolio of a retail group · Situation 1 of 2

Remeasurement of the lease liability and lease modification

Tilleuls storage room

Professional file: year-end closing of the lease portfolio of a retail group · Situation 2 of 2

Lessor accounting: classification, finance lease and operating lease

Corner sublease

Professional file: year-end closing of the lease portfolio of a retail group · Situation 1 of 2

Lessor accounting: classification, finance lease and operating lease

Galerie Nord sublease

Professional file: year-end closing of the lease portfolio of a retail group · Situation 2 of 2

Sale and leaseback transaction for the seller-lessee

Professional file: year-end closing of the lease portfolio of a retail group

Lease disclosures (lessee and lessor)

Professional file: year-end closing of the lease portfolio of a retail group

Costs of purchase and production cost of inventories

Trading company: cost of purchase of an imported lot, FIFO and weighted average cost

Cost formulas: cost of issues and closing inventory

First-in, first-out (FIFO)

Trading company: cost of purchase of an imported lot, FIFO and weighted average cost · Situation 1 of 2

Cost formulas: cost of issues and closing inventory

Weighted average cost

Trading company: cost of purchase of an imported lot, FIFO and weighted average cost · Situation 2 of 2

Costs of purchase and production cost of inventories

Manufacturing workshop: production cost, normal capacity and excluded costs

Joint products and cost measurement techniques

Beams — joint costs

Joint production and retail: by-product and retail method · Situation 1 of 4

Joint products and cost measurement techniques

Planks — joint costs

Joint production and retail: by-product and retail method · Situation 2 of 4

Joint products and cost measurement techniques

Shop — garden department

Joint production and retail: by-product and retail method · Situation 3 of 4

Joint products and cost measurement techniques

Shop — hardware department

Joint production and retail: by-product and retail method · Situation 4 of 4

Net realisable value test, write-down and reversal

Urban bicycles under contract

Closing: net realisable value, firm contract, materials and reversal · Situation 1 of 4

Net realisable value test, write-down and reversal

Other Urban bicycles

Closing: net realisable value, firm contract, materials and reversal · Situation 2 of 4

Net realisable value test, write-down and reversal

Trail bicycles

Closing: net realisable value, firm contract, materials and reversal · Situation 3 of 4

Net realisable value test, write-down and reversal

Damaged Kids bicycles

Closing: net realisable value, firm contract, materials and reversal · Situation 4 of 4

Scope of IAS 2 and classification of inventories

Altavia Métaux — copper inventory

Group inventory review: scope, cost formulas, transfer to property, plant and equipment and disclosures · Situation 1 of 6

Scope of IAS 2 and classification of inventories

Altavia Métaux — forward contracts

Group inventory review: scope, cost formulas, transfer to property, plant and equipment and disclosures · Situation 2 of 6

Scope of IAS 2 and classification of inventories

Domaine Altavia — grapes on the vine

Group inventory review: scope, cost formulas, transfer to property, plant and equipment and disclosures · Situation 3 of 6

Scope of IAS 2 and classification of inventories

Domaine Altavia — harvested grapes

Group inventory review: scope, cost formulas, transfer to property, plant and equipment and disclosures · Situation 4 of 6

Scope of IAS 2 and classification of inventories

Altavia Machines — machine built to order

Group inventory review: scope, cost formulas, transfer to property, plant and equipment and disclosures · Situation 5 of 6

Scope of IAS 2 and classification of inventories

Altavia Machines — parts for the line

Group inventory review: scope, cost formulas, transfer to property, plant and equipment and disclosures · Situation 6 of 6

Inventories note

Group inventory review: scope, cost formulas, transfer to property, plant and equipment and disclosures

Scope of IAS 2 and classification of inventories

Orchard apple trees

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 1 of 7

Scope of IAS 2 and classification of inventories

Harvested apples

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 2 of 7

Scope of IAS 2 and classification of inventories

Forward exchange contracts

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 3 of 7

Scope of IAS 2 and classification of inventories

Imported dried fruit

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 4 of 7

Scope of IAS 2 and classification of inventories

Juice and compote

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 5 of 7

Scope of IAS 2 and classification of inventories

Packaging and supplies

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 6 of 7

Scope of IAS 2 and classification of inventories

Pressing line components

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 7 of 7

Costs of purchase and production cost of inventories

Imported dried apricot lot

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 1 of 2

Costs of purchase and production cost of inventories

Pressing campaign

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 2 of 2

Joint products and cost measurement techniques

Apple juice

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 1 of 2

Joint products and cost measurement techniques

Apple compote

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 2 of 2

Cost formulas: cost of issues and closing inventory

Dried apricots

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 1 of 4

Cost formulas: cost of issues and closing inventory

Apple juice

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 2 of 4

Cost formulas: cost of issues and closing inventory

Apple compote

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 3 of 4

Cost formulas: cost of issues and closing inventory

Stainless steel pressing line components

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 4 of 4

Net realisable value test, write-down and reversal

Compote under contract

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 1 of 6

Net realisable value test, write-down and reversal

Other compote

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 2 of 6

Net realisable value test, write-down and reversal

Mislabelled bottles

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 3 of 6

Net realisable value test, write-down and reversal

Other juice bottles

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 4 of 6

Net realisable value test, write-down and reversal

Dried apricots

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 5 of 6

Net realisable value test, write-down and reversal

Dried figs

Professional file: inventory closing of a manufacturer-distributor of apple products · Situation 6 of 6

Inventories note

Professional file: inventory closing of a manufacturer-distributor of apple products

Contract and performance obligations

Bundled cold room, installation and maintenance: five steps and allocation of the price

Allocating the transaction price

Cold room

Bundled cold room, installation and maintenance: five steps and allocation of the price · Situation 1 of 3

Allocating the transaction price

Installation

Bundled cold room, installation and maintenance: five steps and allocation of the price · Situation 2 of 3

Allocating the transaction price

Maintenance

Bundled cold room, installation and maintenance: five steps and allocation of the price · Situation 3 of 3

Determining the transaction price

Distributor: volume rebate, right of return and consideration payable to a customer

Specific arrangements

Distributor: volume rebate, right of return and consideration payable to a customer

Timing of revenue recognition and contract balances

Year 20X1

Construction contract: cost-based progress, modification and contract asset · Situation 1 of 2

Timing of revenue recognition and contract balances

Year 20X2 after modification

Construction contract: cost-based progress, modification and contract asset · Situation 2 of 2

Allocating the transaction price

Licence sold

Software publisher: loyalty programme, multi-year advance payment and costs of obtaining contracts · Situation 1 of 2

Allocating the transaction price

Loyalty discount voucher

Software publisher: loyalty programme, multi-year advance payment and costs of obtaining contracts · Situation 2 of 2

Determining the transaction price

Software publisher: loyalty programme, multi-year advance payment and costs of obtaining contracts

Contract costs

Software publisher: loyalty programme, multi-year advance payment and costs of obtaining contracts

Specific arrangements

Solvane Market marketplace

Group revenue review: principal or agent, warranties, gift cards and disclosures · Situation 1 of 2

Specific arrangements

Gift cards

Group revenue review: principal or agent, warranties, gift cards and disclosures · Situation 2 of 2

Revenue note

Group revenue review: principal or agent, warranties, gift cards and disclosures

Contract and performance obligations

Brévannes contract

Professional file: revenue review of an industrial and services group · Situation 1 of 3

Contract and performance obligations

Kervalo contract

Professional file: revenue review of an industrial and services group · Situation 2 of 3

Contract and performance obligations

Ostrevan order

Professional file: revenue review of an industrial and services group · Situation 3 of 3

Determining the transaction price

Kervalo acceptance bonus

Professional file: revenue review of an industrial and services group · Situation 1 of 2

Determining the transaction price

Montclair deferred payment

Professional file: revenue review of an industrial and services group · Situation 2 of 2

Allocating the transaction price

Brévannes — production line

Professional file: revenue review of an industrial and services group · Situation 1 of 2

Allocating the transaction price

Brévannes — maintenance

Professional file: revenue review of an industrial and services group · Situation 2 of 2

Timing of revenue recognition and contract balances

Brévannes line — 20X4

Professional file: revenue review of an industrial and services group · Situation 1 of 3

Timing of revenue recognition and contract balances

Kervalo contract — 20X4

Professional file: revenue review of an industrial and services group · Situation 2 of 3

Timing of revenue recognition and contract balances

Montclair delivery

Professional file: revenue review of an industrial and services group · Situation 3 of 3

Specific arrangements

Third-party suppliers' parts

Professional file: revenue review of an industrial and services group · Situation 1 of 2

Specific arrangements

Own-brand parts

Professional file: revenue review of an industrial and services group · Situation 2 of 2

Contract costs

Professional file: revenue review of an industrial and services group

Revenue note

Professional file: revenue review of an industrial and services group

Recognition analysis of provisions and contingencies

Warranties on products sold

Warranties, shared pollution, lawsuits and a claim: provision, contingent liability or contingent asset · Situation 1 of 5

Recognition analysis of provisions and contingencies

Clean-up of the shared site

Warranties, shared pollution, lawsuits and a claim: provision, contingent liability or contingent asset · Situation 2 of 5

Recognition analysis of provisions and contingencies

Ruvalis lawsuit

Warranties, shared pollution, lawsuits and a claim: provision, contingent liability or contingent asset · Situation 3 of 5

Recognition analysis of provisions and contingencies

Former sales agent's claim

Warranties, shared pollution, lawsuits and a claim: provision, contingent liability or contingent asset · Situation 4 of 5

Recognition analysis of provisions and contingencies

Claim against Faldaro

Warranties, shared pollution, lawsuits and a claim: provision, contingent liability or contingent asset · Situation 5 of 5

Measurement of the provision

Track restoration

Restoration of a quarry site: best estimate, discounting, unwinding and revision · Situation 1 of 3

Measurement of the provision

Dismantling — 1 January 20X1

Restoration of a quarry site: best estimate, discounting, unwinding and revision · Situation 2 of 3

Measurement of the provision

Dismantling — 31 December 20X1

Restoration of a quarry site: best estimate, discounting, unwinding and revision · Situation 3 of 3

Provisions roll-forward

Restoration of a quarry site: best estimate, discounting, unwinding and revision

Onerous contract review

Narvelle supply contract

Onerous supply contract: cost of fulfilling, exit penalty and prior impairment · Situation 1 of 3

Onerous contract review

Ilbaro supply contract

Onerous supply contract: cost of fulfilling, exit penalty and prior impairment · Situation 2 of 3

Onerous contract review

Resin purchase order

Onerous supply contract: cost of fulfilling, exit penalty and prior impairment · Situation 3 of 3

Restructuring provision

Closure of the Plessac site

Site closure: constructive obligation to restructure and eligible costs · Situation 1 of 2

Restructuring provision

Iberian sales reorganisation

Site closure: constructive obligation to restructure and eligible costs · Situation 2 of 2

Provisions roll-forward

Warranties

Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 1 of 4

Provisions roll-forward

Litigation

Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 2 of 4

Provisions roll-forward

Environment

Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 3 of 4

Provisions roll-forward

Restoration

Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 4 of 4

Note: provisions and contingencies

Group note — provisions

Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 1 of 3

Note: provisions and contingencies

Morvessan patent claim

Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 2 of 3

Note: provisions and contingencies

Claim against Tarvenne Fret

Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 3 of 3

Recognition analysis of provisions and contingencies

Merquin pump warranties

Professional file: review of the provisions and contingencies of an industrial group · Situation 1 of 6

Recognition analysis of provisions and contingencies

Corvella dispute

Professional file: review of the provisions and contingencies of an industrial group · Situation 2 of 6

Recognition analysis of provisions and contingencies

Quessandre shared site

Professional file: review of the provisions and contingencies of an industrial group · Situation 3 of 6

Recognition analysis of provisions and contingencies

Patent settlement with Arcantis

Professional file: review of the provisions and contingencies of an industrial group · Situation 4 of 6

Recognition analysis of provisions and contingencies

Talvorne castings claim

Professional file: review of the provisions and contingencies of an industrial group · Situation 5 of 6

Recognition analysis of provisions and contingencies

Rocbrune competition inquiry

Professional file: review of the provisions and contingencies of an industrial group · Situation 6 of 6

Measurement of the provision

Merquin warranties

Professional file: review of the provisions and contingencies of an industrial group · Situation 1 of 4

Measurement of the provision

Corvella dispute

Professional file: review of the provisions and contingencies of an industrial group · Situation 2 of 4

Measurement of the provision

Quessandre clean-up

Professional file: review of the provisions and contingencies of an industrial group · Situation 3 of 4

Measurement of the provision

Vellmont remediation

Professional file: review of the provisions and contingencies of an industrial group · Situation 4 of 4

Provisions roll-forward

Warranties

Professional file: review of the provisions and contingencies of an industrial group · Situation 1 of 5

Provisions roll-forward

Litigation

Professional file: review of the provisions and contingencies of an industrial group · Situation 2 of 5

Provisions roll-forward

Environment

Professional file: review of the provisions and contingencies of an industrial group · Situation 3 of 5

Provisions roll-forward

Restructuring

Professional file: review of the provisions and contingencies of an industrial group · Situation 4 of 5

Provisions roll-forward

Onerous contracts

Professional file: review of the provisions and contingencies of an industrial group · Situation 5 of 5

Onerous contract review

Professional file: review of the provisions and contingencies of an industrial group

Restructuring provision

Rocbrune closure

Professional file: review of the provisions and contingencies of an industrial group · Situation 1 of 2

Restructuring provision

Junquera sale project

Professional file: review of the provisions and contingencies of an industrial group · Situation 2 of 2

Note: provisions and contingencies

Group note — provisions

Professional file: review of the provisions and contingencies of an industrial group · Situation 1 of 2

Note: provisions and contingencies

Note — Rocbrune inquiry

Professional file: review of the provisions and contingencies of an industrial group · Situation 2 of 2

Current tax computation

Current tax for 20X1

From accounting profit to current tax: add-backs, instalments and carryback of a loss · Situation 1 of 2

Current tax computation

20X2 tax loss carried back

From accounting profit to current tax: add-backs, instalments and carryback of a loss · Situation 2 of 2

Temporary differences schedule

Machine A

Tax base schedule of an industrial SME: accelerated depreciation, development, provisions and revenue received in advance · Situation 1 of 8

Temporary differences schedule

Machine B

Tax base schedule of an industrial SME: accelerated depreciation, development, provisions and revenue received in advance · Situation 2 of 8

Temporary differences schedule

Development costs

Tax base schedule of an industrial SME: accelerated depreciation, development, provisions and revenue received in advance · Situation 3 of 8

Temporary differences schedule

Research costs

Tax base schedule of an industrial SME: accelerated depreciation, development, provisions and revenue received in advance · Situation 4 of 8

Temporary differences schedule

Trade receivables

Tax base schedule of an industrial SME: accelerated depreciation, development, provisions and revenue received in advance · Situation 5 of 8

Temporary differences schedule

Warranty provision

Tax base schedule of an industrial SME: accelerated depreciation, development, provisions and revenue received in advance · Situation 6 of 8

Temporary differences schedule

Revenue received in advance

Tax base schedule of an industrial SME: accelerated depreciation, development, provisions and revenue received in advance · Situation 7 of 8

Temporary differences schedule

Fine payable

Tax base schedule of an industrial SME: accelerated depreciation, development, provisions and revenue received in advance · Situation 8 of 8

Temporary differences schedule

Warehouse lease

Lease, dismantling, licence, grant, goodwill and convertible bond: initial recognition exceptions · Situation 1 of 7

Temporary differences schedule

Kiln subject to dismantling

Lease, dismantling, licence, grant, goodwill and convertible bond: initial recognition exceptions · Situation 2 of 7

Temporary differences schedule

Licence acquired

Lease, dismantling, licence, grant, goodwill and convertible bond: initial recognition exceptions · Situation 3 of 7

Temporary differences schedule

Grant received

Lease, dismantling, licence, grant, goodwill and convertible bond: initial recognition exceptions · Situation 4 of 7

Temporary differences schedule

Lantimar goodwill at acquisition

Lease, dismantling, licence, grant, goodwill and convertible bond: initial recognition exceptions · Situation 5 of 7

Temporary differences schedule

Lantimar goodwill at 31 December 20X4

Lease, dismantling, licence, grant, goodwill and convertible bond: initial recognition exceptions · Situation 6 of 7

Temporary differences schedule

Convertible bond

Lease, dismantling, licence, grant, goodwill and convertible bond: initial recognition exceptions · Situation 7 of 7

Recoverability of deferred tax assets

Ferrandine at 31 December 20X5

Loss-making subsidiary: tax losses, convincing evidence, tax planning and reassessment · Situation 1 of 2

Recoverability of deferred tax assets

Sorbiane Nord at 31 December 20X5

Loss-making subsidiary: tax losses, convincing evidence, tax planning and reassessment · Situation 2 of 2

Deferred tax measurement and allocation

Differences at the standard rate

Rate change, revaluation, investment property, dividends and loss of a tax status: measuring and allocating tax · Situation 1 of 3

Deferred tax measurement and allocation

Revalued land

Rate change, revaluation, investment property, dividends and loss of a tax status: measuring and allocating tax · Situation 2 of 3

Deferred tax measurement and allocation

Saint-Abeline warehouse

Rate change, revaluation, investment property, dividends and loss of a tax status: measuring and allocating tax · Situation 3 of 3

Group deferred tax

Kelmora (Ostralia) — business combination

Acquisition of a foreign subsidiary: deferred tax on the combination, goodwill, investment, share option plan and offsetting · Situation 1 of 2

Group deferred tax

Sendrevia (Norvania) — losses and options

Acquisition of a foreign subsidiary: deferred tax on the combination, goodwill, investment, share option plan and offsetting · Situation 2 of 2

Uncertain tax treatments (IFRIC 23)

Transfer pricing

Tax closing of an international group: uncertain tax treatments, Pillar Two, components and reconciliation of tax expense · Situation 1 of 4

Uncertain tax treatments (IFRIC 23)

Former distributor indemnity

Tax closing of an international group: uncertain tax treatments, Pillar Two, components and reconciliation of tax expense · Situation 2 of 4

Uncertain tax treatments (IFRIC 23)

Research tax credit

Tax closing of an international group: uncertain tax treatments, Pillar Two, components and reconciliation of tax expense · Situation 3 of 4

Uncertain tax treatments (IFRIC 23)

Head office costs — 20X4 audit

Tax closing of an international group: uncertain tax treatments, Pillar Two, components and reconciliation of tax expense · Situation 4 of 4

Tax note and effective tax rate reconciliation

Tax closing of an international group: uncertain tax treatments, Pillar Two, components and reconciliation of tax expense

Current tax computation

Valdrise SA — 20X7 current tax

Professional file: IFRS tax closing of an international industrial group · Situation 1 of 2

Current tax computation

Corvanne — carryback

Professional file: IFRS tax closing of an international industrial group · Situation 2 of 2

Temporary differences schedule

Valdrise SA tooling

Professional file: IFRS tax closing of an international industrial group · Situation 1 of 4

Temporary differences schedule

Warranty provision

Professional file: IFRS tax closing of an international industrial group · Situation 2 of 4

Temporary differences schedule

Warehouse lease

Professional file: IFRS tax closing of an international industrial group · Situation 3 of 4

Temporary differences schedule

Arlesque goodwill

Professional file: IFRS tax closing of an international industrial group · Situation 4 of 4

Recoverability of deferred tax assets

Professional file: IFRS tax closing of an international industrial group

Deferred tax measurement and allocation

Rate change and dividend

Professional file: IFRS tax closing of an international industrial group · Situation 1 of 2

Deferred tax measurement and allocation

Revalued land

Professional file: IFRS tax closing of an international industrial group · Situation 2 of 2

Group deferred tax

Arlesque (Merovia) — business combination

Professional file: IFRS tax closing of an international industrial group · Situation 1 of 4

Group deferred tax

Investment in Valdrise Vescaria

Professional file: IFRS tax closing of an international industrial group · Situation 2 of 4

Group deferred tax

Valdrise SA (Lustrania) — share option plan

Professional file: IFRS tax closing of an international industrial group · Situation 3 of 4

Group deferred tax

Corvanne (Cadoria) — offsetting

Professional file: IFRS tax closing of an international industrial group · Situation 4 of 4

Uncertain tax treatments (IFRIC 23)

Transfer pricing — Vescaria

Professional file: IFRS tax closing of an international industrial group · Situation 1 of 2

Uncertain tax treatments (IFRIC 23)

Arlesque deduction

Professional file: IFRS tax closing of an international industrial group · Situation 2 of 2

Tax note and effective tax rate reconciliation

Professional file: IFRS tax closing of an international industrial group

Classification decision for a financial asset: business model, contractual cash flow test, fair value option, equity election and initial measurement

Corvane bonds (A)

Classification and initial measurement of an investment portfolio: business model, contractual cash flow test, equity election and transaction costs · Situation 1 of 4

Classification decision for a financial asset: business model, contractual cash flow test, fair value option, equity election and initial measurement

Norvelle shares (B)

Classification and initial measurement of an investment portfolio: business model, contractual cash flow test, equity election and transaction costs · Situation 2 of 4

Classification decision for a financial asset: business model, contractual cash flow test, fair value option, equity election and initial measurement

Sablon stake (C)

Classification and initial measurement of an investment portfolio: business model, contractual cash flow test, equity election and transaction costs · Situation 3 of 4

Classification decision for a financial asset: business model, contractual cash flow test, fair value option, equity election and initial measurement

Eurolink structured note (D)

Classification and initial measurement of an investment portfolio: business model, contractual cash flow test, equity election and transaction costs · Situation 4 of 4

Amortised cost schedule at the effective interest rate: net initial amount, interest, cash flows, closing amount and comparison with fair value

Loan L — initial amount

Loan at the effective interest rate and debt securities: amortised cost schedule with integral fees, FVOCI with recycling and reclassification · Situation 1 of 6

Amortised cost schedule at the effective interest rate: net initial amount, interest, cash flows, closing amount and comparison with fair value

Loan L — period 1

Loan at the effective interest rate and debt securities: amortised cost schedule with integral fees, FVOCI with recycling and reclassification · Situation 2 of 6

Amortised cost schedule at the effective interest rate: net initial amount, interest, cash flows, closing amount and comparison with fair value

Loan L — period 2

Loan at the effective interest rate and debt securities: amortised cost schedule with integral fees, FVOCI with recycling and reclassification · Situation 3 of 6

Amortised cost schedule at the effective interest rate: net initial amount, interest, cash flows, closing amount and comparison with fair value

Loan L — period 3

Loan at the effective interest rate and debt securities: amortised cost schedule with integral fees, FVOCI with recycling and reclassification · Situation 4 of 6

Amortised cost schedule at the effective interest rate: net initial amount, interest, cash flows, closing amount and comparison with fair value

Aldane bond — 20X6

Loan at the effective interest rate and debt securities: amortised cost schedule with integral fees, FVOCI with recycling and reclassification · Situation 5 of 6

Amortised cost schedule at the effective interest rate: net initial amount, interest, cash flows, closing amount and comparison with fair value

Aldane bond — sale

Loan at the effective interest rate and debt securities: amortised cost schedule with integral fees, FVOCI with recycling and reclassification · Situation 6 of 6

Classification decision for a financial asset: business model, contractual cash flow test, fair value option, equity election and initial measurement

Loan at the effective interest rate and debt securities: amortised cost schedule with integral fees, FVOCI with recycling and reclassification

Impairment: stage of each instrument, significant increase in credit risk, expected loss by scenarios or by probability of default, provision matrix and reconciliation of the loss allowance

Trade receivables — matrix

Impairment of a group: provision matrix for trade receivables, stages 1 to 3 of loans and scenario-weighted loss · Situation 1 of 4

Impairment: stage of each instrument, significant increase in credit risk, expected loss by scenarios or by probability of default, provision matrix and reconciliation of the loss allowance

Loan X

Impairment of a group: provision matrix for trade receivables, stages 1 to 3 of loans and scenario-weighted loss · Situation 2 of 4

Impairment: stage of each instrument, significant increase in credit risk, expected loss by scenarios or by probability of default, provision matrix and reconciliation of the loss allowance

Loan Y

Impairment of a group: provision matrix for trade receivables, stages 1 to 3 of loans and scenario-weighted loss · Situation 3 of 4

Impairment: stage of each instrument, significant increase in credit risk, expected loss by scenarios or by probability of default, provision matrix and reconciliation of the loss allowance

Loan W

Impairment of a group: provision matrix for trade receivables, stages 1 to 3 of loans and scenario-weighted loss · Situation 4 of 4

Derecognition and modification: decision tree for a transferred asset, extinguishment of a liability and the 10 % test on a modification

Transfer 1 — loan portfolio

Transfer of receivables and refinancing: derecognition decision tree, extinguishment of a debt and 10 % test on a modification · Situation 1 of 6

Derecognition and modification: decision tree for a transferred asset, extinguishment of a liability and the 10 % test on a modification

Transfer 2 — receivables with recourse

Transfer of receivables and refinancing: derecognition decision tree, extinguishment of a debt and 10 % test on a modification · Situation 2 of 6

Derecognition and modification: decision tree for a transferred asset, extinguishment of a liability and the 10 % test on a modification

Arrangement 3

Transfer of receivables and refinancing: derecognition decision tree, extinguishment of a debt and 10 % test on a modification · Situation 3 of 6

Derecognition and modification: decision tree for a transferred asset, extinguishment of a liability and the 10 % test on a modification

Transfer 4 — partial guarantee

Transfer of receivables and refinancing: derecognition decision tree, extinguishment of a debt and 10 % test on a modification · Situation 4 of 6

Derecognition and modification: decision tree for a transferred asset, extinguishment of a liability and the 10 % test on a modification

Repurchase of the bond issue

Transfer of receivables and refinancing: derecognition decision tree, extinguishment of a debt and 10 % test on a modification · Situation 5 of 6

Derecognition and modification: decision tree for a transferred asset, extinguishment of a liability and the 10 % test on a modification

Modification of loan Q

Transfer of receivables and refinancing: derecognition decision tree, extinguishment of a debt and 10 % test on a modification · Situation 6 of 6

Classification decision for a financial asset: business model, contractual cash flow test, fair value option, equity election and initial measurement

Alvane senior tranche

File of an industrial group: hybrid contracts and separation, modification of an asset, assets credit-impaired from origination, loan commitments and maximum exposure period · Situation 1 of 3

Classification decision for a financial asset: business model, contractual cash flow test, fair value option, equity election and initial measurement

Solaris non-recourse loan

File of an industrial group: hybrid contracts and separation, modification of an asset, assets credit-impaired from origination, loan commitments and maximum exposure period · Situation 2 of 3

Classification decision for a financial asset: business model, contractual cash flow test, fair value option, equity election and initial measurement

Midane bond

File of an industrial group: hybrid contracts and separation, modification of an asset, assets credit-impaired from origination, loan commitments and maximum exposure period · Situation 3 of 3

Impairment: stage of each instrument, significant increase in credit risk, expected loss by scenarios or by probability of default, provision matrix and reconciliation of the loss allowance

Modified loan Z

File of an industrial group: hybrid contracts and separation, modification of an asset, assets credit-impaired from origination, loan commitments and maximum exposure period · Situation 1 of 4

Impairment: stage of each instrument, significant increase in credit risk, expected loss by scenarios or by probability of default, provision matrix and reconciliation of the loss allowance

Karvel receivable — 20X6 interest

File of an industrial group: hybrid contracts and separation, modification of an asset, assets credit-impaired from origination, loan commitments and maximum exposure period · Situation 2 of 4

Impairment: stage of each instrument, significant increase in credit risk, expected loss by scenarios or by probability of default, provision matrix and reconciliation of the loss allowance

Karvel receivable — closing

File of an industrial group: hybrid contracts and separation, modification of an asset, assets credit-impaired from origination, loan commitments and maximum exposure period · Situation 3 of 4

Impairment: stage of each instrument, significant increase in credit risk, expected loss by scenarios or by probability of default, provision matrix and reconciliation of the loss allowance

Revolving credit facility

File of an industrial group: hybrid contracts and separation, modification of an asset, assets credit-impaired from origination, loan commitments and maximum exposure period · Situation 4 of 4

Derecognition and modification: decision tree for a transferred asset, extinguishment of a liability and the 10 % test on a modification

File of an industrial group: hybrid contracts and separation, modification of an asset, assets credit-impaired from origination, loan commitments and maximum exposure period

Classification decision for a financial asset: business model, contractual cash flow test, fair value option, equity election and initial measurement

Ostrel convertible bond

File of a group: classification, measurement, impairment and derecognition of financial instruments (IFRS 9) · Situation 1 of 2

Classification decision for a financial asset: business model, contractual cash flow test, fair value option, equity election and initial measurement

SME loan portfolio

File of a group: classification, measurement, impairment and derecognition of financial instruments (IFRS 9) · Situation 2 of 2

Amortised cost schedule at the effective interest rate: net initial amount, interest, cash flows, closing amount and comparison with fair value

Loan K — initial amount

File of a group: classification, measurement, impairment and derecognition of financial instruments (IFRS 9) · Situation 1 of 3

Amortised cost schedule at the effective interest rate: net initial amount, interest, cash flows, closing amount and comparison with fair value

Loan K — 20X6

File of a group: classification, measurement, impairment and derecognition of financial instruments (IFRS 9) · Situation 2 of 3

Amortised cost schedule at the effective interest rate: net initial amount, interest, cash flows, closing amount and comparison with fair value

Pavane bond — 20X6

File of a group: classification, measurement, impairment and derecognition of financial instruments (IFRS 9) · Situation 3 of 3

Impairment: stage of each instrument, significant increase in credit risk, expected loss by scenarios or by probability of default, provision matrix and reconciliation of the loss allowance

Trade receivables — matrix

File of a group: classification, measurement, impairment and derecognition of financial instruments (IFRS 9) · Situation 1 of 2

Impairment: stage of each instrument, significant increase in credit risk, expected loss by scenarios or by probability of default, provision matrix and reconciliation of the loss allowance

Loan M

File of a group: classification, measurement, impairment and derecognition of financial instruments (IFRS 9) · Situation 2 of 2

Derecognition and modification: decision tree for a transferred asset, extinguishment of a liability and the 10 % test on a modification

Transfer of loans to the fund

File of a group: classification, measurement, impairment and derecognition of financial instruments (IFRS 9) · Situation 1 of 2

Derecognition and modification: decision tree for a transferred asset, extinguishment of a liability and the 10 % test on a modification

Modification of loan R

File of a group: classification, measurement, impairment and derecognition of financial instruments (IFRS 9) · Situation 2 of 2

Functional currency file: indicators, documented judgement, change and disclosures

Purchase in dollars: functional currency, recognition at the spot rate, remeasurement of the payable at closing and settlement

Foreign currency items file: initial recognition, closing, exchange differences, advances and estimated rate

Purchase in dollars: functional currency, recognition at the spot rate, remeasurement of the payable at closing and settlement

Foreign currency items file: initial recognition, closing, exchange differences, advances and estimated rate

Machine bought in dollars

Machine, revalued land, average rate and advance in dollars: non-monetary items and the transaction date · Situation 1 of 4

Foreign currency items file: initial recognition, closing, exchange differences, advances and estimated rate

Revalued land in the United States

Machine, revalued land, average rate and advance in dollars: non-monetary items and the transaction date · Situation 2 of 4

Foreign currency items file: initial recognition, closing, exchange differences, advances and estimated rate

November sales

Machine, revalued land, average rate and advance in dollars: non-monetary items and the transaction date · Situation 3 of 4

Foreign currency items file: initial recognition, closing, exchange differences, advances and estimated rate

Advance paid in dollars

Machine, revalued land, average rate and advance in dollars: non-monetary items and the transaction date · Situation 4 of 4

Foreign operation translation file: rates, translation reserve, goodwill, tax and intragroup balances

Translation of a UK subsidiary: closing rate, average rate, translation reserve and goodwill

Foreign operation translation file: rates, translation reserve, goodwill, tax and intragroup balances

Loan to a US subsidiary: net investment, intragroup balance, separate or consolidated treatment and tax

Net investment and disposal of a foreign operation file: differences, reclassification, partial disposal and non-controlling interests

Loan to a US subsidiary: net investment, intragroup balance, separate or consolidated treatment and tax

Foreign operation translation file: rates, translation reserve, goodwill, tax and intragroup balances

Disposal of a foreign operation: loss of control, partial disposal, non-controlling interests and differences accumulated before hyperinflation

Net investment and disposal of a foreign operation file: differences, reclassification, partial disposal and non-controlling interests

Vistula — loss of control

Disposal of a foreign operation: loss of control, partial disposal, non-controlling interests and differences accumulated before hyperinflation · Situation 1 of 2

Net investment and disposal of a foreign operation file: differences, reclassification, partial disposal and non-controlling interests

Caledonia — sale of 30%

Disposal of a foreign operation: loss of control, partial disposal, non-controlling interests and differences accumulated before hyperinflation · Situation 2 of 2

Functional currency file: indicators, documented judgement, change and disclosures

File of a group with foreign operations: functional currency, loan and net investment, non-exchangeable currency, translation, hyperinflation and disposals (IAS 21)

Foreign currency items file: initial recognition, closing, exchange differences, advances and estimated rate

NOK loan to Norvik

File of a group with foreign operations: functional currency, loan and net investment, non-exchangeable currency, translation, hyperinflation and disposals (IAS 21) · Situation 1 of 2

Foreign currency items file: initial recognition, closing, exchange differences, advances and estimated rate

Land acquired in ZRD

File of a group with foreign operations: functional currency, loan and net investment, non-exchangeable currency, translation, hyperinflation and disposals (IAS 21) · Situation 2 of 2

Foreign operation translation file: rates, translation reserve, goodwill, tax and intragroup balances

Translation of Norvik

File of a group with foreign operations: functional currency, loan and net investment, non-exchangeable currency, translation, hyperinflation and disposals (IAS 21) · Situation 1 of 2

Foreign operation translation file: rates, translation reserve, goodwill, tax and intragroup balances

Translation of Qadira

File of a group with foreign operations: functional currency, loan and net investment, non-exchangeable currency, translation, hyperinflation and disposals (IAS 21) · Situation 2 of 2

Net investment and disposal of a foreign operation file: differences, reclassification, partial disposal and non-controlling interests

Exchange difference on the loan

File of a group with foreign operations: functional currency, loan and net investment, non-exchangeable currency, translation, hyperinflation and disposals (IAS 21) · Situation 1 of 3

Net investment and disposal of a foreign operation file: differences, reclassification, partial disposal and non-controlling interests

Disposal of Tamar

File of a group with foreign operations: functional currency, loan and net investment, non-exchangeable currency, translation, hyperinflation and disposals (IAS 21) · Situation 2 of 3

Net investment and disposal of a foreign operation file: differences, reclassification, partial disposal and non-controlling interests

Partial disposal of Hudson

File of a group with foreign operations: functional currency, loan and net investment, non-exchangeable currency, translation, hyperinflation and disposals (IAS 21) · Situation 3 of 3

Cash flow classification matrix

Loan instalment

Fifteen transactions to classify: operating, investing, financing or outside the statement · Situation 1 of 8