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"value": "\nThe following notes to the consolidated \ufb01nancial statements are an\nintegral part of the consolidated \ufb01nancial statements.\n1. Signi\ufb01cant accounting policies\nEtn. Fr. Colruyt NV (hereina\ue604er referred to as the \u2018Company\u2019) is\ndomiciled in 1500 Halle, Belgium and is publicly traded on NYSE\nEuronext Brussels under the code COLR. The consolidated \ufb01nancial\nstatements for the 2020/21 \ufb01nancial year, which closed on 31 March\n2021, cover the Company, its subsidiaries (hereina\ue604er referred\nto collectively as \u2018Colruyt Group\u2019) and Colruyt Group\u2019s interests in\nassociates and joint ventures.\nThe consolidated \ufb01nancial statements for the 2020/21 \ufb01nancial year\nwere authorised for issue on 11 June 2021 by the Board of Directors,\nsubject to the approval of the statutory non-consolidated \ufb01nancial\nstatements by the shareholders during the Annual General Meeting\nof Shareholders, which will be held on 29 September 2021. In\naccordance with Belgian law, the consolidated \ufb01nancial statements\nwill be presented for information purposes to the shareholders of\nColruyt Group during that same meeting. The consolidated \ufb01nancial\nstatements are not subject to changes, unless decisions of the\nshareholders regarding the statutory non-consolidated \ufb01nancial\nstatements impact the consolidated \ufb01nancial statements.\n1.1. Basis of presentation\nThe consolidated \ufb01nancial statements are expressed in millions\nof EUR rounded to one decimal. As a result of rounding, the totals\nof certain \ufb01gures in the tables may di\ufb00er from those in the main\nstatements or between disclosure notes.\nThe consolidated \ufb01nancial statements describe the \ufb01nancial\nposition as of 31 March and are prepared using the historical cost\nmethod, with the exception of certain line items, including derivative\n\ufb01nancial instruments, \ufb01nancial assets at fair value through other\ncomprehensive income and \ufb01nancial assets at fair value through\npro\ufb01t or loss, which are measured at fair value. Net liabilities related\nto Belgian de\ufb01ned contribution plans with a legally guaranteed\nminimum return, which are accounted for as de\ufb01ned bene\ufb01t plans,\nare not measured at historical cost either but are measured using\nthe projected unit credit\u2019 method.\nThe consolidated \ufb01nancial statements are prepared before any\ndistribution of pro\ufb01ts of the parent company as proposed to the\nAnnual General Meeting of Shareholders.\nPreparing the consolidated \ufb01nancial statements in accordance\nwith IFRS, as adopted by the European Union, requires Colruyt\nGroup\u2019s management to make judgements, estimates and\nassumptions These a\ufb00ect the application of policies and principles\nand consequently a\ufb00ect the reported amounts of assets and\nliabilities and of income and expenses. Amongst others, this is\nthe case for goodwill (note 9. Goodwill), leases (note 11. Property, \nplant & equipment, note 19. Trade and other receivables and note \n25. Interest-bearing liabilities), \ufb01nancial assets (note 14. Financial \nassets), deferred taxes (note 17. Deferred tax assets and liabilities), \ninventories (note 18. Inventories), doubtful debtors (note 19. Trade \nand other receivables), provisions (note 23. Provisions) and employee \nbene\ufb01ts (notes 24. Non-current liabilities related to employee bene\ufb01ts \nand 26. Trade payables, liabilities related to employee bene\ufb01ts and \nother liabilities).\nThe estimates and related assumptions are based on historical\nexperience and various other factors that are believed to be\nreasonable given the circumstances. Actual results may di\ufb00er from\nthese estimates.\nThe estimates and underlying assumptions are assessed and\nadjusted annually. Revisions to accounting estimates are recognised\nin the period in which the estimate is revised, if the revision a\ufb00ects\nonly that period, or in the period of the revision and future period(s)\nif the revision a\ufb00ects both current and future period(s).\nThe signi\ufb01cant accounting policies listed below have been applied\nconsistently for all the periods presented in these consolidated\n\ufb01nancial statements.\n1.2. Statement of compliance\nColruyt Group\u2019s consolidated \ufb01nancial statements are prepared in\naccordance with the \u2018International Financial Reporting Standards\n(IFRS)\u2019, as issued by the \u2018International Accounting Standards Board\n(IASB)\u2019 and adopted by the European Union up to 31 March 2021.\nA. New standards and interpretations e\ue602ective as\nof 2020/21\nThe following (amended) standards and improvements are e\ufb00ective\nfor Colruyt Group as of 1 April 2020, however none of these have\na signi\ufb01cant in\ufb02uence on Colruyt Group\u2019s consolidated \ufb01nancial\nstatements:\n\u2022 IAS 1 (Amendment) \u2018Presentation of Financial Statements\u2019 and\nIAS 8 (Amendment) \u2018Accounting Policies, Changes in Accounting\nEstimates and Errors\u2019. This amendment clari\ufb01es that, when making\nmateriality judgements, an entity needs to take into account\nhow primary users can reasonably be expected to be in\ufb02uenced\nin making economic decisions. The assessment of materiality\ndepends on the nature or magnitude of information. The company\nneeds to consider the characteristics of those users as well as its\nown circumstances.\n\u2022 IFRS 3 (Amendment), \u2018Business Combinations\u2019. This amendment\nclari\ufb01es how a company can determine whether an acquired set of\nactivities and assets is a business or not. The amendments clarify\nthe minimum requirements for a business, remove the assessment\nof whether market participants are capable of replacing any\nmissing elements, provide guidance to assist entities in assessing\nwhether an acquired process is substantive, narrow the de\ufb01nitions\nof a business and of outputs and introduce an optional fair value\nconcentration test..\n\u2022 IFRS 9 (Amendment), \u2018Financial Instruments\u2019, IAS 39, \u2018Financial \nInstruments: Recognition and Measurement\u2019 and IFRS 7 \n(Amendment), \u2018Financial Instruments: Disclosures\u2019. This amendment\nmodi\ufb01es some speci\ufb01c requirements relating to hedge accounting\nin order to provide relief from potential e\ufb00ects of the uncertainty\ncaused by the IBOR reform. In addition, the amendments require\ncompanies to disclose additional information to investors about\ntheir hedging relationships which are directly a\ufb00ected by these\nuncertainties.\n\u2022 Conceptual Framework (Amendment). The revised conceptual\nframework includes some new concepts, provides updated\nde\ufb01nitions and recognition criteria for assets and liabilities and\nclari\ufb01es some important concepts.\n\n\u2022 IFRS 16 (Amendment), \u2018Leases\u2019. This amendment provides relief\nto lessees from applying IFRS 16 guidance on lease modi\ufb01cation\naccounting for rent concessions arising as a direct consequence\nof the COVID-19 pandemic. As a practical expedient, a lessee may\nelect not to assess whether a COVID-19 related rent concession\nfrom a lessor is a lease modi\ufb01cation. A lessee that makes this\nelection accounts for any change in lease payments resulting\nfrom the COVID-19 related rent concession the same way it would\naccount for the change under IFRS 16, if the change were not a\nlease modi\ufb01cation.\nB. Standards and interpretations published\nbut not yet e\ue602ective for 2020/21\nColruyt Group did not early adopt the following published (amended)\nstandards, interpretations and improvements relevant to the group\nand e\ufb00ective only a\ue604er 31 March 2021. Colruyt Group intends to\napply these standards when they become e\ufb00ective; none of them\nhas a signi\ufb01cant in\ufb02uence on the consolidated \ufb01nancial statements\nof Colruyt Group.\n\u2022 IAS 1 (Amendment), \u2018Presentation of Financial Statements\u2019 (e\ufb00ective\ndate for Colruyt Group 1 April 2023). This amendment clari\ufb01es the\ncriteria for determining whether to classify a liability as current\nor non-current. The amendments clarify what is meant by a right\nto defer settlement, that a right to defer must exist at the end of\nthe reporting period and that classi\ufb01cation is una\ufb00ected by the\nlikelihood that an entity will exercise its deferral right.\n\u2022 IAS 16 (Amendment), \u2018Property, Plant and Equipment\u2019 (e\ufb00ective \ndate for Colruyt Group 1 April 2022). The amendment prohibits\nentities from deducting from the cost of an item of property, plant\nand equipment any proceeds from selling items produced while\nbringing that asset to the location and condition necessary for it to\nbe capable of operating in the manner intended by management.\nAn entity will recognise these proceeds and the cost of producing\nthose items, in pro\ufb01t or loss.\n\u2022 IAS 37 (Amendment), \u2018Provisions, Contingent Liabilities and \nContingent Assets\u2019 (e\ufb00ective date for Colruyt Group 1 April 2022). \nThe amendment clari\ufb01es which costs an entity needs to include\nwhen assessing whether a contract is onerous. A \u201cdirectly related\ncost approach\u201d is applied.\n\u2022 IFRS 3 (Amendment), \u2018Business Combinations: Reference to the \nConceptual Framework\u2019 (e\ufb00ective date for Colruyt Group 1 April \n2022). The amendments replace the references to an old version\nof the IASB\u2019s Conceptual Framework with references to the current\nframework issued in March 2018. An exception was also added to\nthe recognition principle in IFRS 3 for liabilities and contingent\nliabilities that would be within the scope of IAS 37 or IFRIC 21.\nFurthermore, an explicit statement was added that an acquirer\ncannot recognise contingent assets acquired in a business\ncombination.\n\u2022 IFRS 17, \u2018Insurance Contracts\u2019 (e\ufb00ective date for Colruyt Group 1\nApril 2023). This new standard will replace the existing standard\nIFRS 4 \u2018Insurance Contracts\u2019 and will apply to all types of insurance\ncontracts, regardless of the type of entity issuing them, as well as\nto certain guarantees and \ufb01nancial instruments with discretionary\nparticipation features. The impact of this standard will have\nno signi\ufb01cant e\ufb00ect on Colruyt Group\u2019s consolidated \ufb01nancial\nstatements.\n\u2022 IFRS 9 (Amendment), \u2018Financial Instruments\u2019, IAS 39 (Amendment),\n\u2018Financial Instruments: Recognition and Measurement\u2019, IFRS \n7 (Amendment), \u2018Financial Instruments: Disclosures\u2019, IFRS 4\n(Amendment) \u2018Insurance Contracts\u2019 and IFRS 16 (Amendment)\n\u2018Leases\u2019 (e\ufb00ective date for Colruyt Group 1 April 2021). These \namendments provide a number of reliefs, which apply to all\nhedging relationships that are directly a\ufb00ected by interest rate\nbenchmark reform. A relief is also provided for contractual\nmodi\ufb01cations or changes to cash \ufb02ows that are directly required by\nthe reform.\n\u2022 IAS 8 (Amendment), \u2018Accounting Policies, Changes in Accounting \nEstimates and Errors\u2019 and IAS 1 (Amendment), \u2018Presentation of\nFinancial Statements\u2019 (e\ufb00ective date for Colruyt Group 1 April 2023). \nThis amendment clari\ufb01es how a company should distinguish\nbetween changes in accounting estimates and changes in\naccounting policies. A company is also required to disclose its\n\u201cmaterial\u201d accounting policies instead of its \u201csigni\ufb01cant\u201d accounting\npolicies.\n1.3. Consolidation principles\nColruyt Group\u2019s consolidated \ufb01nancial statements include the\n\ufb01nancial statements of the Company, the \ufb01nancial statements of\nits subsidiaries a\ue604er elimination of intragroup transactions and\nbalances and the investment of Colruyt Group in associated entities\nand joint ventures. The determination whether Colruyt Group\nhas control, joint control or signi\ufb01cant in\ufb02uence is based on the\nspeci\ufb01c facts and circumstances. These conclusions can di\ufb00er from\njudgements purely based on the ownership percentage held by\nColruyt Group.\nA. Subsidiaries\nSubsidiaries are those entities over which Colruyt Group has control.\nControl exists if Colruyt Group is exposed or has rights to variable\nreturns from its involvement with the investee and if Colruyt Group\nhas the ability to use its power over the investee to a\ufb00ect the\namount of these returns. In assessing whether control exists, all\nfacts and circumstances are considered. The \ufb01nancial statements of\nsubsidiaries are included in the consolidated \ufb01nancial statements\nfrom the date that control e\ufb00ectively commences until the date that\ncontrol e\ufb00ectively ceases.\nNon-controlling interests in subsidiaries are identi\ufb01ed separately\nfrom Colruyt Group\u2019s equity. The interest of non-controlling\nshareholders can initially be measured at fair value or at the non-\ncontrolling interests\u2019 proportionate share of the fair value of the\nacquiree\u2019s identi\ufb01able net assets. The choice of measurement basis\nis made on a case-by-case basis. Subsequent to the acquisition, the\ncarrying amount of non-controlling interests is the amount of those\ninterests at initial recognition plus the non-controlling interests\u2019\nshare of subsequent changes in equity. The total comprehensive\nincome is attributed to non-controlling interests even if this results\nin the noncontrolling interests having a de\ufb01cit balance.\nChanges in Colruyt Group\u2019s interest in a subsidiary that do not result\nin a loss of control are accounted for as transactions between\nowners. The carrying amounts of Colruyt Group\u2019s interests and\nthe non-controlling interests are subsequently adjusted directly\nin equity to re\ufb02ect the changes in their relative interests in the\nsubsidiary.\nWhen Colruyt Group loses control of a subsidiary, the pro\ufb01t or loss\non disposal is calculated as the di\ufb00erence between:\n\n\u2022 the aggregate of the fair value of the consideration received and\nthe fair value of any retained interest; and\n\u2022 the previously recognised carrying amount of the assets (including\ngoodwill) and liabilities of the subsidiary and any non-controlling\ninterests.\nAmounts previously recognised in other comprehensive income in\nrelation to the subsidiary are accounted for in the same manner\n(i.e. reclassi\ufb01ed to pro\ufb01t or loss or transferred directly to retained\nearnings) as would be required if the relevant assets or liabilities\nwere disposed of. The fair value of any investment retained in the\nformer subsidiary at the date when control is lost, is regarded as\nthe fair value on initial recognition for subsequent accounting un-\nder IFRS 9 \u2018Financial Instruments\u2019 or, if applicable, the cost on initial\nrecognition of an investment in an associate or joint venture.\nB. Associates\nAssociates are those entities in which Colruyt Group has signi\ufb01cant\nin\ufb02uence on the \ufb01nancial and operational policies but which it does\nnot control or jointly control.\nThe initial recognition of these investments is at cost including\ntransaction costs. These investments are incorporated into the\nconsolidated \ufb01nancial statements using the equity method from\nthe date on which the signi\ufb01cant in\ufb02uence begins until the date on\nwhich the signi\ufb01cant in\ufb02uence ceases. In the event an indication\nof impairment arises a\ue604er the application of the equity method,\nColruyt Group calculates the amount of the impairment loss as the\ndi\ufb00erence between the recoverable amount and the carrying amount\nof the investment in the associate. If Colruyt Group\u2019s share of the\nassociate\u2019s losses exceeds the carrying amount of Colruyt Group\u2019s\ninterests in the associate, the carrying amount is reduced to nil in\nColruyt Group\u2019s statement of \ufb01nancial position and no further losses\nare taken into account, except to the extent that Colruyt Group\nincurred obligations in respect of that associate. When the associate\nbecomes pro\ufb01table again, the group\u2019s share in the associate\u2019s result\nwill be accounted for using the equity method as soon as the equity\nof the associate is positive again.\nC. Joint ventures\nJoint ventures are those entities in which Colruyt Group has joint\ncontrol and where such control is established by an agreement,\nconferring upon Colruyt Group rights to the net assets of the\nagreement, but no rights to the assets of the agreement and\nno liabilities arising from debts of the agreement. Joint control\nimplies that the decisions about the relevant activities require the\nunanimous consent of all parties sharing control.\nThe initial recognition of these investments is at cost including\ntransaction costs. Colruyt Group\u2019s interests in joint ventures are\naccounted for using the equity method, from the date that joint\ncontrol \ufb01rst exists until the date it ceases. In the event an indication\nof impairment arises a\ue604er the application of the equity method,\nColruyt Group calculates the amount of the impairment loss as the\ndi\ufb00erence between the recoverable amount and the carrying amount\nof the investment in the joint venture. If Colruyt Group\u2019s share of the\njoint venture\u2019s loss exceeds the carrying amount of Colruyt Group\u2019s\ninterest in the joint venture, the carrying amount is reduced to nil\nin Colruyt Group\u2019s statement of \ufb01nancial position and no further\nlosses are taken into account, except to the extent that Colruyt Group\nincurred obligations on behalf of that joint venture. When the joint\nventure becomes pro\ufb01table again, the group\u2019s share in the joint\nventure\u2019s result will be accounted for using the equity method as\nsoon as the equity of the joint venture is positive again.\nD. Transactions eliminated in consolidation\nIntragroup balances and transactions, including unrealised results\non intragroup transactions, are eliminated when preparing the\nconsolidated \ufb01nancial statements.\nUnrealised gains from transactions with associates or joint ventures\nare eliminated in proportion to Colruyt Group\u2019s interest in the\nassociates or joint ventures. Unrealised losses are eliminated in the\nsame way as unrealised gains, except that they are only eliminated\nto the extent that there is no evidence of impairment.\nE. Business combinations\nAcquisitions of businesses (as de\ufb01ned by IFRS 3 \u2018Business \nCombinations\u2019) are accounted for using the acquisition method. \nThe consideration for each business combination is measured as\nthe aggregate of the fair values at acquisition date of the assets\ntransferred by the acquirer, the liabilities incurred to former owners\nof the acquiree, and equity instruments issued by the acquirer in\nexchange for control.\nAcquisition-related costs are recognised in pro\ufb01t or loss as incurred,\nexcept when they relate to the issue of debt or equity instruments. In\nthis case, these costs are deducted from the debt instruments and\nfrom equity respectively.\nIf applicable, the consideration for the business combination\nincludes any asset or liability resulting from a contingent\nconsideration arrangement, measured at its fair value at the\nacquisition date. Subsequent changes in such fair values are\nadjusted retroactively against the cost of acquisition when they\nqualify as adjustments due to additional facts and circumstances\nexisting at acquisition date. All other subsequent changes in the\nfair value of contingent consideration classi\ufb01ed as an asset or\nliability are accounted for in accordance with relevant IFRS. If an\nobligation to pay contingent consideration meets the de\ufb01nition of a\n\ufb01nancial instrument classi\ufb01ed as equity, it is not remeasured and its\nsubsequent settlement is accounted for within equity.\nWhere a business combination is achieved in stages, Colruyt Group\u2019s\npreviously held interest in the acquired entity is remeasured to fair\nvalue at the acquisition date (i.e. the date the group obtains control)\nand the resulting gain or loss, if any, is recognised directly in pro\ufb01t\nor loss. Amounts arising from interests in the acquiree prior to the\nacquisition date that have previously been recognised in other\ncomprehensive income are recognised on the same basis as would\nbe required if that interest were disposed of.\nThe identi\ufb01able assets, liabilities and contingent liabilities that meet\nthe conditions for recognition under IFRS 3 \u2018Business Combinations\u2019 \nare recognised at their fair value at the acquisition date, except that:\n\u2022 deferred tax assets or liabilities and liabilities or assets related\nto employee bene\ufb01t arrangements are recognised and measured\nin accordance with IAS 12 \u2018Income Taxes\u2019 and IAS 19 \u2018Employee \nBene\ufb01ts\u2019 respectively;\n\u2022 liabilities or equity instruments related to the replacement by\nColruyt Group of an acquiree\u2019s share-based payment awards are\nmeasured in accordance with IFRS 2 \u2018Share-based Payment\u2019;\n\u2022 assets (or disposal groups) that are classi\ufb01ed as held for sale at\nacquisition date in accordance with IFRS 5 \u2018Non-current Assets Held \nfor Sale and Discontinued Operations\u2019, are measured in accordance \nwith that standard.\nIf the initial accounting for a business combination is incomplete\nby the end of the \ufb01nancial year in which the combination occurs,\nColruyt Group reports provisional amounts for the items for which\nthe accounting is incomplete. Those provisional amounts are\nadjusted during the measurement period (see paragraph below),\n\nand/or additional assets and/or liabilities are recognised to re\ufb02ect\nnew information obtained about facts and circumstances that\nexisted as of the acquisition date that, if known, would have a\ufb00ected\nthe amounts recognised as of that date.\nThe measurement period is the period from the acquisition date\nto the date Colruyt Group obtains complete information about\nfacts and circumstances that existed as of the acquisition date. The\nmeasurement period shall not exceed one year from the acquisition\ndate.\nF. Financial statements of foreign companies in\nforeign currencies\nTo consolidate Colruyt Group and each of its subsidiaries, the\n\ufb01nancial statements of the individual subsidiaries are translated into\neuro, the functional currency of the Company and the presentation\ncurrency of the group. The translation is performed as follows:\n\u2022 assets and liabilities, including goodwill and fair value adjustments\narising from acquisitions, at the closing exchange rate of the\nEuropean Central Bank at the reporting date;\n\u2022 income, expenses and cash \ufb02ows at the average exchange rate for\nthe \ufb01nancial year (which approximates the exchange rate at the\ndate of the transaction);\n\u2022 components of shareholders\u2019 equity at the historical exchange rate.\nExchange rate di\ufb00erences arising from the translation of net\ninvestments in foreign subsidiaries, associates and joint ventures at\nthe closing exchange rate at the reporting date are recorded as part\nof the consolidated other comprehensive income, under \u2018Cumulative\ntranslation adjustments\u2019 in \u2018Other reserves\u2019, except for the part\nattributed to non-controlling interests.\nUpon the disposal of a foreign operation (i.e. a disposal of Colruyt\nGroup\u2019s entire interest in a foreign operation, or a disposal involving\nloss of control over a subsidiary that includes a foreign operation,\nloss of joint control over a joint venture that includes a foreign\noperation, or loss of signi\ufb01cant in\ufb02uence over an associate that\nincludes a foreign operation), all of the cumulative translation\nadjustments in equity in respect of that foreign operation\nattributable to Colruyt Group are reclassi\ufb01ed to pro\ufb01t or loss as part\nof the consolidated \ufb01nancial results.\nIn the case of a partial disposal of a subsidiary (i.e. with no loss of\ncontrol over the subsidiary by Colruyt Group), the proportionate\nshare of cumulative translation adjustments is reattributed to non-\ncontrolling interests and is not recognised in pro\ufb01t or loss. For all\nother partial disposals (i.e. the partial disposal of associates or joint\nventures not resulting in Colruyt Group losing signi\ufb01cant in\ufb02uence or\njoint control), the proportionate share of the cumulative translation\nadjustments is reclassi\ufb01ed to the consolidated \ufb01nancial results.\nG. Foreign currency transactions\nTransactions in foreign currencies are translated to the functional\ncurrency of the entity at the exchange rates prevailing at the date of\nthe transaction.\nAll monetary assets and liabilities denominated in foreign currencies\nare translated at the closing rate at the reporting date.\nGains and losses resulting from transactions in foreign currency and\nfrom the translation of monetary assets and liabilities denominated\nin foreign currencies are recognised in pro\ufb01t or loss.\nNon-monetary assets and liabilities denominated in foreign\ncurrencies and valued on a historical cost basis are translated at\nthe exchange rate at the transaction date. Non-monetary assets\nand liabilities in foreign currencies at fair value are translated at\nthe exchange rate applicable at the date on which the fair value was\ndetermined.\n1.4. Other signi\ufb01cant accounting policies\nA. Goodwill\nGoodwill resulting from business combinations is recognised as an\nasset as from the date control is obtained (the acquisition date).\nColruyt Group measures goodwill as the di\ufb00erence between:\n\u2022 the aggregate of the fair value of the consideration transferred,\nthe amount of any non-controlling interest in the acquiree, and\nin a business combination achieved in stages, the fair value of the\npreviously held equity interest in the acquiree; and\n\u2022 the net amount of the identi\ufb01able assets acquired and the\nliabilities incurred at the acquisition date.\nIf, a\ue604er consideration, this di\ufb00erence is negative, the resulting gain\nfrom a bargain purchase is recognised immediately in pro\ufb01t or loss.\nFor investments in associates and joint ventures, the goodwill is\nincluded within the carrying amount of the investment.\nGoodwill is not amortised but is reviewed for impairment.\nImpairment is tested annually or earlier if indications of impairment\nexist.\nB. Intangible assets\nResearch and development\nExpenses from research activities are recognised in the consolidated\nincome statement when incurred.\nExpenditure related to development activities whereby the results\nare used for a plan or design intended for the production of new or\nsubstantially improved products or processes are capitalised if the\nfollowing conditions are met:\n\u2022 the technical and commercial feasibility of the product or process\nhas been demonstrated and the product or process will be\ncommercialised or will be used internally;\n\u2022 the product or process will generate future economic bene\ufb01ts;\n\u2022 Colruyt Group has the necessary technical, \ufb01nancial and other\nresources to complete and use or sell the development; and\n\u2022 the product or process has been carefully described and the\nexpenses can be separately identi\ufb01ed and can be measured\nreliably.\n\nThe capitalised expenditure is valued at full cost and therefore\nincludes the cost of materials, direct labour and an appropriate\nproportion of overheads.\nDevelopment costs that do not satisfy these conditions are\nrecognised in the consolidated income statement when incurred.\nCapitalised development expenditure is stated at cost less\naccumulated amortisation and impairment losses.\nOther intangible assets\nOther intangible assets are recognised at cost less accumulated\namortisation and impairment losses.\nSubsequent expenditure\nSubsequent expenditure on intangible assets is capitalised only\nwhen it results in an increase of future economic bene\ufb01ts derived\nfrom the use of the speci\ufb01c asset to which the subsequent\nexpenditure is related. All other expenditure is expensed as incurred.\nAmortisation\nIntangible assets with a \ufb01nite useful life are subject to straight-\nline amortisation over their estimated useful lives. Amortisation of\nintangible assets only begins when assets are available for intended\nuse.\nIntangible assets that are not yet ready for their intended use\nand intangible assets with an inde\ufb01nite useful life are tested for\nimpairment at least annually. For internally developed intangible\nassets, this evaluation is made at least twice a year.\nFor intangible assets, Colruyt Group makes a distinction between\nso\ue604ware, licences, permits, customer portfolios, internally developed\nintangible assets and other intangible assets. This distinction is\nexpressed in a di\ufb00erent useful life per type of intangible asset:\n\u2022 externally purchased so\ue604ware, licences and permits: contractually\nde\ufb01ned period;\n\u2022 customer portfolios arising from the acquisition of points of sale:\ninde\ufb01nite useful life;\n\u2022 internally developed intangible assets: 3, 5, 7 or 10 years;\n\u2022 other intangible assets: 3 to 5 years.\nThe amortisation method and useful life are reviewed annually and\namended if necessary.\nC. Property, plant and equipment\nProperty, plant and equipment are recorded at cost less accumulated\ndepreciation and impairment losses. The cost of self-constructed\nassets includes direct labour costs in addition to the direct cost of\nmaterial and a reasonable proportion of indirect manufacturing\ncosts which are necessary to bring the asset into its location and\nstate that are required for the asset to function in the intended way.\nThe depreciation method, the residual value and the useful life are\nreviewed annually and amended if necessary.\nColruyt Group opted to recognise capital grants as a deduction to the\ncost of property, plant and equipment. Grants are recognised when\nthere is reasonable assurance that the grants will be received and\nthat the group will comply with the conditions attached to them.\nThese grants are taken into pro\ufb01t or loss over the useful life of the\nasset by reducing the depreciation charge.\nIn certain circumstances obligations exist to dismantle and restore\nitems of property, plant and equipment in their original state. The\ncosts relating to these obligations are recognised as part of the cost\nor acquisition value of property, plant and equipment. A provision is\nrecognised in the statement of \ufb01nancial position.\nSubsequent expenditure\nCosts for the replacement of a component of property, plant and\nequipment are capitalised provided that the cost to be capitalised\ncan be reliably determined and that the expenditure will result in a\nfuture economic bene\ufb01t.\nCosts which do not meet these conditions are immediately\nrecognised in the consolidated income statement when incurred.\nDepreciation\nProperty, plant and equipment are subject to straight-line\ndepreciation in pro\ufb01t or loss based on the estimated useful life of\neach component.\nTangible assets with an inde\ufb01nite useful life are not depreciated but\ntested for impairment annually.\nThe estimated useful lives are de\ufb01ned as follows:\n\u2022 land: inde\ufb01nite;\n\u2022 buildings: 20 to 30 years;\n\u2022 \ufb01xtures: 9 to 15 years;\n\u2022 \ufb01ttings, machinery, equipment, furnishings and vehicles: 3 to 20\nyears;\n\u2022 IT equipment: 3 to 5 years;\n\u2022 right-of-use assets: useful life of the asset or, if shorter, the lease\nterm.\nD. Leases\nFor all leases with a lease term of more than 12 months, a right-of-\nuse asset and a corresponding lease liability are recognised on the\ndate on which the leased asset is made available for use. Right-of-\nuse assets are recognised as part of property, plant and equipment\nand lease liabilities are recognised as part of interest-bearing\nliabilities.\nThe lease liability is measured at the present value of the remaining\nlease payments, discounted at a predetermined discount rate.\nColruyt Group uses an incremental borrowing rate, which is revised\nannually for new contracts.\nAt initial recognition of the lease, the right of use of the assets\nis measured at an amount equal to the lease liability. Under cer-\ntain conditions the initial direct costs for concluding the lease are\nincluded in the value of the right-of-use asset.\nThe lease term is determined as the non-cancellable period of\nthe lease, taking into account the option to extend the lease if\nthat option is reasonably certain to be exercised, or the option to\nterminate the lease early if that option is reasonably certain not to\nbe exercised.\nLease payments are apportioned between reduction of the\noutstanding lease liability and \ufb01nance expenses, whereby the\n\ufb01nance expenses are recognised in pro\ufb01t or loss so as to achieve\na constant rate of interest on the remaining balance of the lease\nliability. The right-of-use asset is depreciated over the shorter of its\nuseful life and the lease term.\nPayments made for short-term leases or leases of low-value assets\nare recognised in pro\ufb01t or loss on a straight-line basis over the term\nof the lease.\n\nA limited number of premises that Colruyt Group leases are\nsubleased to third parties (the so-called \u2018sublease agreements\u2019).\nWhen the right of use of these assets is not fully transferred to\nthe sublessee (which is the case, amongst others, when the rental\nperiod of the sublease is signi\ufb01cantly shorter than the one of the\nhead lease), these \u2018sublease agreements\u2019 are classi\ufb01ed as operating\nsublease agreements and the rental income is recognised in pro\ufb01t or\nloss under \u2018Other operating income\u2019, on a straight-line basis over the\nlease term.\nRental income under a \ufb01nance sublease is treated in accordance\nwith IFRS 16, whereby a lease receivable is recognised in the\nconsolidated statement of \ufb01nancial position. This lease receivable\nis equal to the discounted value of the future lease payments plus\nany residual value accruing to the lessor, at the interest rate implicit\nin the lease. Lease receivables are presented in the consolidated\nstatement of \ufb01nancial position under \u2018Other receivables\u2019. Any\ndi\ufb00erences between the right-of-use asset and the lease receivable\nare accounted for in pro\ufb01t or loss at initial recognition.\nE. Financial assets\nClassi\ufb01cation\nColruyt Group classi\ufb01es its \ufb01nancial assets at initial recognition in\ndi\ufb00erent categories. The classi\ufb01cation of \ufb01nancial assets depends\non:\n\u2022 The characteristics of the contractual cash \ufb02ows of the \ufb01nancial\nassets (SPPI test). The SPPI test is designed to determine whether\nor not the contractual cash \ufb02ows relate to payments of principal\nand interest on the principal amount outstanding.\n\u2022 The business model used for managing the \ufb01nancial assets\ndetermines whether the cash \ufb02ow results from:\n\u2022 a contractual cash \ufb02ow;\n\u2022 a sale of \ufb01nancial assets; or\n\u2022 a combination of both.\nThe classi\ufb01cation of a \ufb01nancial asset determines the measurement\nof this \ufb01nancial asset and whether the income and expenses are\nrecognised in pro\ufb01t or loss, or directly in equity. The \ufb01nancial assets\nare classi\ufb01ed as follows:\n\u2022 \ufb01nancial assets at amortised cost;\n\u2022 \ufb01nancial assets at fair value through other comprehensive income\n(\u2018FVOCI\u2019);\n\u2022 \ufb01nancial assets at fair value through pro\ufb01t or loss (\u2018FVTPL\u2019).\nFinancial assets at amortised cost\nFinancial assets are recognised at amortised cost when the business\nmodel\u2019s objective is to hold \ufb01nancial assets in order to collect\ncontractual cash \ufb02ows and the contractual cash \ufb02ows represent\n(re)payments of principal and interest on the principal amount\noutstanding and on speci\ufb01ed dates.\nThese \ufb01nancial assets are initially recognised at fair value, including\nany transaction costs that are directly attributable to these\n\ufb01nancial assets. A\ue604er initial recognition these assets are measured\nat amortised cost using the e\ufb00ective interest method, net of\nimpairment. If there is objective evidence that an impairment loss\nhas been incurred on \ufb01nancial assets at amortised cost, the amount\nof the impairment loss is measured as the di\ufb00erence between the\n\ufb01nancial asset\u2019s carrying amount and the present value of estimated\nfuture cash \ufb02ows discounted at the \ufb01nancial asset\u2019s original e\ufb00ective\ninterest rate.\nFinancial assets at fair value through other comprehensive income\nFinancial assets are recognised at fair value through other\ncomprehensive income when the business model\u2019s objective is\nto hold \ufb01nancial assets in order to collect contractual cash \ufb02ows\nas well as to sell \ufb01nancial assets. The contractual cash \ufb02ows\nrepresent (re)payments of principal and interest on the principal\namount outstanding and on speci\ufb01ed dates. In addition, Colruyt\nGroup may irrevocably choose to recognise at fair value through\nother comprehensive income equity instruments that would\notherwise be measured at fair value through pro\ufb01t or loss. This\nchoice is irrevocable and may only be used to eliminate or reduce\ninconsistencies in the measurement at initial recognition. Colruyt\nGroup makes this choice for equity instruments which it has\ncurrently no intention to sell in the short term.\nThese \ufb01nancial assets are initially recognised at fair value, including\nany transaction costs that are directly attributable to these \ufb01nancial\nassets. A\ue604er initial recognition these \ufb01nancial assets are measured\nat fair value through other comprehensive income. In the event of a\ndisposal of these equity instruments within this category of \ufb01nancial\nassets, the cumulative revaluations recognised through other\ncomprehensive income are reclassi\ufb01ed from other comprehensive\nincome to retained earnings.\nFinancial assets at fair value through pro\ufb01t or loss\nFinancial assets are recognised at fair value through pro\ufb01t or loss\nwhen the conditions of the above categories are not met or when\nColruyt Group has made the irrevocable choice to recognise through\npro\ufb01t or loss debt instruments measured at fair value through other\ncomprehensive income. This choice is irrevocable and may only be\nused to eliminate or reduce inconsistencies in the measurement at\ninitial recognition.\nThese \ufb01nancial assets are initially recognised at fair value, including\nany transaction costs that are directly attributable to these \ufb01nancial\nassets. A\ue604er initial recognition the assets are measured at fair value\nthrough pro\ufb01t or loss.\nExpected credit losses\nFinancial assets are recognised according to the above accounting\nprinciples. At the end of every reporting period Colruyt Group\nassesses whether a provision for expected credit losses needs to be\nrecognised for \ufb01nancial assets at amortised cost and for \ufb01nancial\nassets at fair value through other comprehensive income.\nColruyt Group has identi\ufb01ed one category of \ufb01nancial assets to\nwhich the requirements for expected credit losses apply: trade and\nother receivables. To determine the expected credit losses Colruyt\nGroup applies the simpli\ufb01ed approach based on a provision matrix,\nand the general method, under which credit losses are determined\nat the level of the individual receivable. In the event an indication of\nimpairment exists for an individual trade receivable, Colruyt Group\nwill recognise an impairment charge at an amount equal to the\nlifetime expected credit losses on this speci\ufb01c trade receivable.\nF. Assets held for sale and discontinued\noperations\nAn asset or a disposal group (groups of assets and related liabilities)\nthat is being disposed of, is classi\ufb01ed as held for sale if its carrying\namount will be recovered principally through a sale transaction\nrather than through continuing use. This condition is regarded as\nmet only when the sale is highly probable and the asset (or disposal\ngroup) is available for immediate sale in its present condition. For a\nsale to be highly probable, the Company should be committed to a\n\nplan to sell the asset (or disposal group), and an active programme\nto locate a buyer and to complete the sale should be initiated. The\nasset (or disposal group) should be actively marketed at a price\nwhich is reasonable in relation to its current fair value, and the sale\nshould be expected to be completed within one year from the date\nof classi\ufb01cation.\nWhen classi\ufb01ed as \u2018held for sale\u2019, assets or disposal groups are\nvalued at the lower of their carrying amount and their fair value less\ncosts to sell, including any impairment that might be required and\nwhich is recognised through pro\ufb01t or loss. Impairment on an asset\nor a disposal group is initially allocated to goodwill and then pro rata\nto the remaining assets and liabilities. Such an impairment loss is\nnot allocated to inventories, \ufb01nancial assets or deferred tax assets\nwhich are recognised in line with the other signi\ufb01cant accounting\npolicies of the group. As from the moment that property, plant and\nequipment and intangible assets are classi\ufb01ed as held for sale,\nthey are no longer depreciated or amortised. Comparative balance\nsheet information for prior periods is not restated to re\ufb02ect the new\nclassi\ufb01cation in the consolidated statement of \ufb01nancial position.\nA discontinued operation is a component of an entity that either\nhas been disposed of or has been classi\ufb01ed as held for sale, which\nrepresents a separate major line of business or geographical area\nof operations that can be distinguished operationally as well as\nfor \ufb01nancial reporting purposes from the rest of the entity. The\npro\ufb01t or loss a\ue604er taxes which arises from discontinued operations\nis separately reported in the consolidated income statement.\nWhen operations are labelled as discontinued operations, the\ncomparative \ufb01gures in the consolidated income statement and in\nthe consolidated statement of comprehensive income are restated\nto re\ufb02ect a situation as if the operations had been discontinued as\nof the beginning of the comparative period.\nG. Impairment\nThe carrying amount of all assets, with the exception of inventories\nand deferred tax assets, is reviewed at least once a year and\nexamined for any indications of impairment. If such indications\nexist, the related asset\u2019s recoverable amount is estimated.\nGoodwill, tangible and intangible assets with inde\ufb01nite useful lives\nand intangible assets not available for use are tested for impairment\nat least annually (irrespective of whether indications of impairment\nexist or not). For internally developed intangible assets, this review\nis completed at least twice a year. The recoverable amount is the\nhigher of the fair value less costs to sell and the value in use. The\nvalue in use is the present value of expected future cash \ufb02ows.\nIn assessing the value in use, the estimated future cash \ufb02ows are\ndiscounted to their present value using a pre-tax discount rate that\nre\ufb02ects current market assessments of the time value of money\nas well as the risks speci\ufb01c to the asset. For an asset for which no\nindependent cash in\ufb02ows are available, the recoverable amount is\ndetermined for the cash-generating unit to which the asset belongs.\nFor impairment testing, goodwill is always allocated to (a group of)\ncash-generating units.\nA cash-generating unit is the smallest identi\ufb01able group of assets\nthat generates cash in\ufb02ows that are largely independent of the cash\nin\ufb02ows from other assets or groups of assets. Colruyt Group de\ufb01nes\na \u2018cash-generating unit\u2019 as the operating unit to which the asset can\nunequivocally be allocated. An operating unit can include a branch\nof the business or a business entity.\nIf the recoverable amount of an asset or of the cash-generating\nunit to which it belongs, is lower than the carrying amount, an\nimpairment loss is recognised in pro\ufb01t or loss for the amount of the\ndi\ufb00erence. Impairment losses relating to cash-generating units are\n\ufb01rst deducted from the carrying amount of any goodwill attributed\nto the cash-generating (or groups of) units and then deducted pro\nrata from the carrying amount of the other assets of the (groups of)\ncash-generating units.\nA recognised impairment may be reversed if it ceases to exist.\nAn impairment loss is reversed only to the extent that the asset\u2019s\ncarrying amount does not exceed the carrying amount that would\nhave been determined, net of depreciation or amortisation, if no\nimpairment loss had been recognised. Goodwill impairment is not\nreversed.\nH. Inventories\nInventories are measured at the lower of cost and net realisable\nvalue. The net realisable value is the estimated selling price in the\nnormal course of business, less the estimated cost of completion\nand costs to sell.\nThe cost of inventories is based on the \u2018\ufb01rst in, \ufb01rst out\u2019 (FIFO)\nprinciple and includes all direct and indirect costs that are required\nto bring the goods to their state at the reporting date, less discounts\nand compensations received from suppliers.\nRebates and incentives that Colruyt Group receives from its\nsuppliers, mainly for promotions in stores, joint publicity,\nintroductions of new products and volume incentives, are included\nin the inventory cost and are recognised in pro\ufb01t or loss as and when\nthe product is sold, except when it relates to a repayment of speci\ufb01c,\nadditional and identi\ufb01able costs which Colruyt Group incurred\nin order to sell the supplier\u2019s product. In that case the rebates\nand incentives are immediately recognised as a decrease of the\nrespective costs incurred. The estimation of such supplier rebates\nis predominantly based on real turnover \ufb01gures of the related\nperiod, but in certain cases it requires the use of assumptions and\nestimations of speci\ufb01c purchasing or sales levels.\nI. Contract assets\nContract assets relate to expenses made to satisfy performance\nobligations under a contract and are recognised at cost, less a\nprovision for expected losses and less amounts of project progress\nbillings.\nThe expenses are recognised when the following conditions are met:\n\u2022 the expenses are directly or indirectly attributable to a speci\ufb01cally\nidenti\ufb01able contract;\n\u2022 resources are generated which Colruyt Group will use to satisfy a\nperformance obligation;\n\u2022 the expenses can be earned back.\nExpenses that can be attributed directly to a speci\ufb01cally identi\ufb01able\nproject include direct labour costs and direct material costs. In\naddition, the cost also includes an allocation of \ufb01xed and variable\nindirect expenses made and this based on a normal production\ncapacity.\nJ. Equity\nCapital and retained earnings\nDividends proposed by the Board of Directors are only recognised\nas liabilities a\ue604er approval by the Annual General Meeting of\nShareholders. Until such formal approval, the proposed dividends\nare included in Colruyt Group\u2019s consolidated equity. Transaction\ncosts of capital transactions, net of tax impact, are deducted from\nequity.\n\nTreasury shares\nShares of Colruyt Group purchased by the Company or entities\nbelonging to Colruyt Group, including directly attributable\ntransaction costs, net of tax impact, are recognised as a deduction\nfrom equity. In case of a cancellation or sale of treasury shares,\nthe result of the transaction is directly included in equity (retained\nearnings).\nRevaluation reserves of liabilities related to long-\nterm post-employment bene\ufb01ts\nThe revaluation reserves contain the cumulative actuarial pro\ufb01ts and\nlosses related to:\nBelgian entities:\n\n\u2022 unemployment regime with company supplement;\n\u2022 long-service bene\ufb01ts;\n\u2022 de\ufb01ned contribution plans with a legally guaranteed minimum\nreturn.\nOther entities:\n\n\u2022 legal compensations\nThe revaluation reserves comprise the experience adjustments and\nthe e\ufb00ects of changes in actuarial assumptions.\nCumulative translation adjustments\nThe cumulative translation adjustments represent the cumulative\ncurrency translation di\ufb00erences that arise due to subsidiaries,\nassociates and joint ventures that have a functional currency that is\ndi\ufb00erent from the euro.\nCash \ufb02ow hedge reserves\nThis reserve contains the e\ufb00ective portion of the cumulative net\nchange in the fair value of cash \ufb02ow hedge instruments related to\nhedged transactions.\nReserves for \ufb01nancial assets at fair value through\nother comprehensive income\nThis reserve contains unrealised fair value changes of \ufb01nancial\nassets at fair value through other comprehensive income.\nNon-controlling interests\nNon-controlling interests in subsidiaries not fully owned by the\ngroup are presented separately from Colruyt Group\u2019s equity. The\ninterest of non-controlling shareholders can initially be measured\nat fair value or at the non-controlling interests\u2019 proportionate share\nof the fair value of the acquiree\u2019s identi\ufb01able net assets. The choice\nof measurement basis is made on a case-by-case basis. Subsequent\nto the acquisition, the carrying amount of non-controlling interests\nis the amount of those interests at initial recognition plus the non-\ncontrolling interests\u2019 share of subsequent changes in equity. The\ntotal result is attributed to non-controlling interests even if this\nresults in the non-controlling interests having a de\ufb01cit balance.\nK. Provisions\nProvisions are only recognised in the consolidated statement of\n\ufb01nancial position when Colruyt Group has a present obligation\n(legal or constructive) as a result of a past event, when it is probable\nthat a future out\ufb02ow of resources will be required to settle the\nobligation, and when a reliable estimate can be made of the\namount of the obligation. The amount recognised as a provision is\nthe best estimate of the expenditure required to settle the present\nobligations at the reporting date.\nIf the e\ufb00ect of discounting the future cash out\ufb02ows is material, the\nprovisions are annually discounted using discount rates that re\ufb02ect\ncurrent market assessments of the time value of money.\nRestructuring provisions are recognised when Colruyt Group\napproved a detailed, formalised restructuring plan and made a\nstart on restructuring or made it publicly known before reporting\ndate. These provisions only include direct expenditures that are\nnecessarily entailed by the restructuring and that are not associated\nwith the ongoing activities of the entity.\nEnvironmental provisions are established in accordance with\nlegal requirements on the one hand and the environmental policy\nestablished by Colruyt Group on the other.\nFor onerous contracts, a provision is recognised in the consolidated\nstatement of \ufb01nancial position for the di\ufb00erence between the\nunavoidable cost of meeting the obligations under the contract\nand the expected bene\ufb01ts to be derived from the contract. Before\na provision for an onerous contract is established, Colruyt Group\nrecognises any impairment loss that has occurred on assets\ndedicated to that contract.\nL. Employee bene\ufb01ts\nPost-employment bene\ufb01ts\nThere are di\ufb00erent types of post-employment bene\ufb01ts within Colruyt\nGroup:\n\u2022 De\ufb01ned contribution plans with a legally guaranteed minimum \nreturn \nIn Belgium, employers are obliged to guarantee a minimum return\non de\ufb01ned contribution plans for the duration of an employee\u2019s\ncareer. For this reason, these plans \ufb01t the de\ufb01nition of a de\ufb01ned\nbene\ufb01t plan.\n\u2022 Unemployment regime with company supplement \nThe possibility for early retirement, as it exists within Colruyt\nGroup for employees of Belgian entities, is based on the\nBelgian \u2019unemployment regime with company supplement\u2019.\nThe unemployment regime with company supplement and the\nconditions regarding the required age and performed service\nperiod are described in a collective labour agreement (Collectieve\nArbeidsovereenkomst/Convention Collective de Travail or cao/\nCCT), more speci\ufb01cally in collective labour agreement No. 17, as\nestablished by the National Labour Council (Nationale Arbeidsraad/\nConseil National du Travail) and in the Royal Decree of 3 May\n2007 which regulates the unemployment regime with company\nsupplement (Belgian O\ufb03cial Journal 8 June 2007). Other collective\nlabour agreements negotiated by the National Labour Council\nor within Colruyt Group for speci\ufb01c entities or industries may be\napplicable, but have bene\ufb01ts similar to those of collective labour\nagreement No. 17.\nThese bene\ufb01ts must be paid if a company decides to terminate an\nemployee\u2019s employment before the normal retirement date. Given\nthat a reasonable expectation is created towards the employees\nat the moment of their recruitment or during the period of\nservice, that they are entitled to join the unemployment regime\n\nwith company supplement before the legal retirement age, these\nbene\ufb01ts are treated as post-employment bene\ufb01ts (de\ufb01ned bene\ufb01t\nplan).\n\u2022 Other \nOther post-employment bene\ufb01ts include departure bene\ufb01ts\nas a result of retirement or as a result of the application of the\n\u2019unemployment regime with company supplement\u2019 (Belgian\nentities) and legal compensations (French and Indian entities).\nThese bene\ufb01ts are also treated as de\ufb01ned bene\ufb01t plans.\nThe liabilities arising from these systems and the related costs\nare determined using the \u2018projected unit credit\u2019 method, based on\nactuarial calculations that are executed at the end of each \ufb01nancial\nyear. A comprehensive actuarial measurement based on updated\npersonnel information is performed at least every three years. In\nthe years in which no comprehensive actuarial measurement is\nperformed, actuaries use forecasts based on the previous year but\nincluding updated assumptions (discount rate, pay rise and sta\ufb00\nturnover). These liabilities, recorded in the consolidated statement\nof \ufb01nancial position, are calculated as the present value of estimated\nfuture cash out\ufb02ows, based on a discount rate at the reporting date\nwhich corresponds to the market yield of high quality corporate\nbonds with a remaining maturity that approaches the maturity of\nthese liabilities, decreased with the fair value of the plan assets.\nThe liabilities related to the unemployment regime with company\nsupplement are recognised for the population of employees for\nwhich can be reliably assumed that it will join the unemployment\nregime with company supplement. The liabilities for the de\ufb01ned\ncontribution plans with a legally guaranteed minimum return are\nrecognised for all Colruyt Group employees entitled thereto.\nThe costs related to these systems consist of the following items:\n\u2022 the current service cost, which is the increase in the present value\nof the obligation resulting from employee service in the current\nreporting period;\n\u2022 the past service cost, which is the change in the present value\nof the bene\ufb01t obligation for employee service in prior periods,\nresulting from an amendment or a curtailment of the existing\nbene\ufb01t plan;\n\u2022 gains or losses on settlement of the bene\ufb01t obligation, if any;\n\u2022 the net interest on the net liability arising from the passage of\ntime;\n\u2022 the actuarial gains and losses, which comprise the e\ufb00ect of\ndi\ufb00erences between the previous actuarial assumptions and\nwhat has actually occurred and the e\ufb00ect of changes in actuarial\nassumptions.\nThe \ufb01rst three items are recognised in pro\ufb01t or loss as \u2018Employee\nbene\ufb01t expenses\u2019. The net interest on the net liability is included in\npro\ufb01t or loss in the \u2018Net \ufb01nancial result\u2019. Actuarial gains and losses\nare recognised in other comprehensive income.\nPro\ufb01t participation\nIn accordance with the Law of 22 May 2001 concerning employee\nparticipation in the capital of entities and the establishment of a\npro\ufb01t bonus for employees, Colruyt Group o\ufb00ers its personnel based\nin Belgium a share in the pro\ufb01ts in the form of a pro\ufb01t participation,\npaid in cash. The pro\ufb01t participation is recognised in the \ufb01nancial\nyear in which the pro\ufb01t is realised.\nDiscounts on share capital increases\nIn accordance with article 7:204 of the Companies and Associations\nCode, Colruyt Group o\ufb00ers a discount on its yearly share capital\nincrease which is reserved for its employees. This discount is\nrecognised as an employee bene\ufb01t expense in the period of the\nshare capital increase.\nM. Financial liabilities\nFinancial liabilities are subdivided as follows:\n\u2022 \ufb01nancial liabilities at amortised cost; and\n\u2022 \ufb01nancial liabilities at fair value through pro\ufb01t or loss.\nFinancial liabilities at amortised cost\nFinancial liabilities of Colruyt Group measured at amortised cost\ncomprise interest-bearing loans, trade payables and other liabilities.\nFinancial liabilities are initially measured at fair value, net of\ntransaction costs. A\ue604er initial recognition, these \ufb01nancial liabilities\nare subsequently measured at amortised cost using the e\ufb00ective\ninterest method, with interest expense recognised on an e\ufb00ective\ninterest rate basis.\nThe e\ufb00ective interest method is a method of calculating the\namortised cost of a \ufb01nancial liability and of allocating interest\nexpense over the relevant period. The e\ufb00ective interest rate is the\nrate that exactly discounts estimated future cash payments through\nthe expected life of the \ufb01nancial liability, or, where appropriate, a\nshorter period, to the net carrying amount on initial recognition.\nFinancial liabilities at fair value through pro\ufb01t or loss\nFinancial liabilities of Colruyt Group measured at fair value through\npro\ufb01t or loss comprise derivative \ufb01nancial instruments that are\nconcluded by Colruyt Group in order to hedge its exposure to\ncurrency risks resulting from its operational activities. Colruyt Group\ndoes not conduct speculative transactions.\nThese \ufb01nancial liabilities are initially recognised at fair value\nincluding any transaction costs that are directly attributable to these\n\ufb01nancial liabilities. A\ue604er initial recognition these \ufb01nancial liabilities\nare measured at fair value through pro\ufb01t or loss.\nN. Derivative \ufb01nancial instruments\nDerivative \ufb01nancial instruments are initially recognised at fair\nvalue. A\ue604er initial recognition these derivative \ufb01nancial instruments\nare remeasured at fair value at the end of every reporting period.\nDerivative \ufb01nancial instruments can be subdivided into cash \ufb02ow\nhedges, fair value hedges and hedges of net investments. Colruyt\nGroup designates the derivative \ufb01nancial instruments as cash \ufb02ow\nhedges.\nAt the inception of the transaction, Colruyt Group documents the\nrelationship between the hedging instrument and the hedged\ninstrument, as well as the risk management objectives and strategy\nfor undertaking the hedge. The derivative \ufb01nancial instruments are\npresented as current assets or as current liabilities.\nThe e\ufb00ective portion of the changes in fair value of derivative\n\ufb01nancial instruments designated as cash \ufb02ow hedges is included as\na separate component in equity, under \u2018Cash \ufb02ow hedge reserves\u2019.\nThe gain or loss in respect of the ine\ufb00ective portion is immediately\nrecognised in pro\ufb01t or loss under \u2018Finance income\u2019 or \u2018Finance costs\u2019.\nThe cumulative amounts included under \u2018Cash \ufb02ow hedge reserves\u2019\nare reclassi\ufb01ed to pro\ufb01t or loss in the period during which the\nhedged instrument a\ufb00ects pro\ufb01t or loss. The cumulative amounts of\nthe hedging instrument are included under the same line item as the\nhedged instrument.\n\nA cash \ufb02ow hedge accounting relationship is discontinued when:\n\u2022 the hedge accounting relationship fails the e\ufb00ectiveness test;\n\u2022 the hedging instrument is sold, terminated or exercised;\n\u2022 management decides to revoke the hedge accounting designation\nof the instrument; or\n\u2022 the forecast transaction is no longer highly probable.\nWhen the forecast transaction is no longer highly probable but still\nexpected to occur, the hedge gains and losses that were previously\nrecognised in other comprehensive income remain in equity\nuntil the transaction a\ufb00ects pro\ufb01t or loss. As soon as the forecast\ntransaction is no longer expected to occur, any gain or loss is\nimmediately recognised in pro\ufb01t or loss.\nCertain derivative \ufb01nancial instruments do not qualify for hedge\naccounting. Changes to the fair value of derivative \ufb01nancial\ninstruments that do not qualify for hedge accounting are\nimmediately recognised in pro\ufb01t or loss under \u2018Finance income\u2019 or\n\u2018Finance costs\u2019.\nO. Revenue\nRevenue is recognised based on a \ufb01ve-step model. Revenue from the\nsupply of goods or services is recognised in an amount that re\ufb02ects\nthe consideration to which Colruyt Group expects to be entitled.\nColruyt Group supplies goods, either food or non-food, through\ndi\ufb00erent sales channels.\nRevenue from the sale of goods \u2013 \u2018Retail\u2019\nThe sale of goods in the \u2018Retail\u2019 segment, at the cash desk or online,\nis limited to one single transaction, i.e. the sale of goods at the cash\ndesk or online. There is only one performance obligation within this\ncontext and revenue is recognised when control over the goods is\ntransferred to the customer.\nFor certain products or services, such as phone cards and tickets for\namusement parks, Colruyt Group acts as an agent. Therefore, only\nthe commission is included in the revenue.\nRevenue from the sale of gi\ue604 cards and gi\ue604 certi\ufb01cates is recognised\nwhen the gi\ue604 card or gi\ue604 certi\ufb01cate is redeemed by the customer.\nThe transaction price is a\ufb00ected by a number of rebate mechanisms,\nwhich are recognised as variable considerations and are included in\npro\ufb01t or loss at the time of the sale of the goods.\nRevenue from the sale of goods \u2013 \u2018Wholesale and\nFoodservice\u2019\nRevenue from the sale of goods in the \u2018Wholesale and Foodservice\u2019\nsegment is recognised upon delivery to, or pick-up by, the \u2018Wholesale\nand Foodservice\u2019 customer. To determine the transaction price\nColruyt Group uses collaboration arrangements. Any rebates granted\nto the \u2018Wholesale and Foodservice\u2019 customer are deducted from the\nsales price.\nRevenue from the sale of goods \u2013 \u2018Other activities\u2019\nRevenue from the \u2018Other activities\u2019 segment mainly relates to\nrevenue from the sale of fuel, the supply of printing and document\nmanagement solutions and energy-related activities.\nThe sale of fuels is limited to one single transaction that is settled at\nthe pump. Any rebates granted are immediately deducted from the\ntransaction price.\nRevenue from services rendered\nRevenue from services rendered other than those included under\n\u2018Revenue from the sale of goods \u2013 \u2018Other activities\u2019, is assessed on a\ncontractual basis to decide whether the performance obligations are\nperformed over time or at a speci\ufb01c moment in time.\nRental income\nRental income generated by ordinary leases or by operating\nsubleases are recognised in \u2018Other operating income\u2019 on a straight-\nline basis over the term of the lease.\nIncome from green certi\ufb01cates\nFor the production of electricity the regional authorities award\nColruyt Group with green certi\ufb01cates. The income resulting from\nthese certi\ufb01cates is recognised in the consolidated income\nstatement at the moment of production as \u2018Other operating income\u2019.\nFor the supplier activities, Colruyt Group is required to hand in\ncerti\ufb01cates from time to time, so as to satisfy the quotas imposed by\nthe regional authorities. For this purpose, certi\ufb01cates are used that\nare obtained through the production activities as well as certi\ufb01cates\npurchased on the market.\nIn the consolidated statement of \ufb01nancial position, certi\ufb01cates\nthat have not been used at the reporting date are recognised in\nthe line item \u2018Inventories\u2019. Certi\ufb01cates that have been purchased\nare measured at the purchase price; certi\ufb01cates granted as a result\nof the production activity are measured at the minimum price\nguaranteed by the regional authorities. The inventory movement\nin respect of certi\ufb01cates is recognised in the consolidated income\nstatement under the line item \u2018Services and miscellaneous goods\u2019.\nDividend income from \ufb01nancial assets and \ufb01nance\nincome\nDividends received from \ufb01nancial assets are recognised in the\nconsolidated income statement at the time of allocation. Interest\nincome is recognised using the e\ufb00ective interest method. Fair\nvalue adjustments of derivative \ufb01nancial instruments that do not\nqualify for hedge accounting are immediately recognised in the\nconsolidated income statement.\nP. Expenses\nReimbursements by suppliers\nReimbursements by suppliers are recognised net of expenses.\nIf such reimbursements are speci\ufb01cally received for the\nreimbursement of speci\ufb01c publicity expenses incurred, the\nreimbursements are deducted from those speci\ufb01c expenses. In all\nother cases the reimbursements are recognised as a deduction from\ncost of goods sold.\nRental payments\nPayments made for short-term leases or leases of low-value assets\nare recognised in pro\ufb01t or loss on a straight-line basis over the term\nof the lease.\n\nFinance costs\nFinance costs relate to interest on loans, interest on repayments\nof lease liabilities, fair value adjustments of \ufb01nancial assets at fair\nvalue through pro\ufb01t or loss and adjustments for the time value\nof liabilities. Interest expenses are recognised using the e\ufb00ective\ninterest method.\nFair value adjustments of derivative \ufb01nancial instruments that do\nnot qualify for hedge accounting are immediately recognised in the\nconsolidated income statement.\nAll other \ufb01nance costs are recognised when incurred.\nQ. Income tax expense\nIncome tax for the \ufb01nancial year comprises current and deferred\ntaxes and is presented in accordance with IAS 12 \u2018Income Taxes\u2019. \nTaxes are presented in pro\ufb01t or loss, except for taxes that relate to\ntransactions not recognised in the consolidated income statement\nor that relate to a business combination.\nCurrent tax is the expected tax payable on the taxable pro\ufb01t for\nthe \ufb01nancial year, using tax rates and tax laws enacted or enacted\nsubstantively at the end of the reporting period, and any adjustment\nto tax payable (or receivable) in respect of previous years. These\ntaxes are calculated in accordance with the respective tax laws\napplicable in all countries in which Colruyt Group operates.\nDeferred taxes are calculated using \u2018the balance sheet liability\nmethod\u2019, providing for temporary di\ufb00erences between the tax base\nof the assets and liabilities and the carrying amount of assets\nand liabilities in the consolidated statement of \ufb01nancial position.\nThe following di\ufb00erences are however not provided for: the initial\nrecognition of goodwill, the initial recognition of di\ufb00erences\non assets or liabilities that are not resulting from a business\ncombination and that do not a\ufb00ect pro\ufb01t before tax or taxable\npro\ufb01t and the di\ufb00erences relating to investments in subsidiaries,\nassociates and joint ventures to the extent that the group is able to\nassess the timing of the expiration of the temporary di\ufb00erences and\nthat it is probable that they will not be reversed in the near future.\nDeferred taxes are calculated using tax rates and tax laws enacted\nor substantively enacted at the reporting date. A deferred tax asset\nis recognised in the consolidated statement of \ufb01nancial position\nonly to the extent that it is probable that taxable pro\ufb01ts will be\navailable in the near future against which the deductible temporary\ndi\ufb00erences, unused tax losses and credits can be utilised. Deferred\ntax assets are reduced to the extent that it is no longer probable that\nthe related tax bene\ufb01t will be realised.\nAdditional income taxes that arise from the distribution of dividends\nor gains on shares in subsidiaries are only recognised respectively at\nthe moment of the decision to pay the related dividend and at the\nmoment of the decision of the realisation of the gain.\nR. Transfer pricing\nThe prices for transactions between subsidiaries, associates, joint\nventures and therefore also between operating segments are\nconducted on an objective, at arm\u2019s length basis.\nS. Events after the reporting date\nEvents a\ue604er the reporting date, which provide additional information\nconcerning the situation of Colruyt Group at the reporting date\n(\u2018adjusting events\u2019) are recognised in the consolidated \ufb01nancial\nstatements. Other events a\ue604er the reporting date (\u2018non-adjusting\nevents\u2019) are only mentioned in the notes to the consolidated\n\ufb01nancial statements if they are considered to be important.\n",
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"value": "\n2. Segment information\nColruyt Group reports its operating segments based on the nature\nof its activities. In addition to the information on the operating\nsegments, Colruyt Group also provides geographical information on\nthe regions in which it operates.\n2.1. Operating segments\nColruyt Group distinguishes three operating segments within its\nactivities.\nIn determining the operating segments, Colruyt Group considered\nthe operational characteristics of every activity. This led to the\nidenti\ufb01cation of two important business segments: \u2018Retail\u2019 on the\none hand and \u2018Wholesale and Foodservice\u2019 on the other hand.\nThe di\ufb00erence between both operating segments can be found in\ndi\ufb00erences in markets and business models. The other identi\ufb01able\nsegments do not meet the quantitative thresholds determined by\nIFRS 8 \u2018Operating segments\u2019, and were therefore reported together\nunder the operating segment \u2018Other activities\u2019. The group support\nactivities combine various departments and supply services\nto the di\ufb00erent brands within Colruyt Group. These activities\ninclude marketing and communication, IT, human resources and\nrecruitment, \ufb01nance and other central services. The costs of group\nsupport activities and the result of their internal cross-charging are,\nto the extent possible, allocated to the reported segments.\nRetail\nStores under Colruyt Group\u2019s own management which directly sell to\nretail customers and bulk consumers. The \ufb01lling stations in France\nare also included in this segment as they are inseparably connected\nto, and therefore an integral part of, the stores in France.\nWholesale and Foodservice\nSupply to wholesalers, commercial customers and a\ufb03liated\nindependent merchants.\nOther activities\nFilling stations in Belgium, printing and document management\nand sustainable energy. The \ufb01lling stations in Belgium are presented\nin a separate segment, as opposed to the \ufb01lling stations in France,\nthe reason being that the former, which have their own commercial\nobjectives and energy strategy, can be identi\ufb01ed separately from the\nstores in Belgium.\nThe results of an operating segment contain elements which are\ndirectly attributable or which are reasonably attributable to the\noperating segments.\nThe revenues of each operating segment include revenues from\nsales to external customers and revenues from transactions with\nother operating segments. More information can be found under\nnote 3.1. Revenue by cash-generating unit.\nThe results of the operating segments are evaluated based on\noperating pro\ufb01t (EBIT).\nThe \ufb01nancial result and income taxes are managed at Colruyt Group\nlevel and are not allocated to the operating segments.\nNon-cash items in the income statement consist mainly of\ndepreciation and amortisation, impairment of non-current assets,\nprovisions and impairment of current assets. The line items\n\u2018Depreciation and amortisation\u2019 and \u2018Impairment of non-current\nassets\u2019 are the most signi\ufb01cant ones and are therefore included in\nthe segment information.\nThe operating segment information and Colruyt Group\u2019s\nconsolidated \ufb01gures can be reconciled by adding the information in\nthe di\ufb00erent operating segments with the non-allocated elements -\nincluding group support activities - and eliminating the transactions\nwithin Colruyt Group.\nGiven the nature of its activities, Colruyt Group does not rely on a\nlimited number of major customers.\n\n(in million EUR)\nRetail\n\n2020/21\n(1)\nWholesale and\nFoodservice\n2020/21\nOther activities\n2020/21\n(2)\nOperating\nsegments\n2020/21\nRevenue - external 8.308,4 1.075,1 547,2 9.930,7\nRevenue - internal 65,2 13,0 9,3 87,5\nOperating pro\ufb01t (EBIT) 445,0 56,8 50,9 552,7\nShare in the result of investments accounted for using the equity method (12,2) - 8,5 (3,7)\nAcquisition of property, plant and equipment and intangible assets\n(3)\n313,0 15,2 20,0 348,2\nDepreciation and amortisation 245,3 19,9 12,0 277,2\nImpairment of non-current assets 3,8 (0,1) - 3,7\n(in million EUR)\nOperating\nsegments\n2020/21\nUnallocated\n2020/21\nEliminations\nbetween\noperating\nsegments\n2020/21\nConsolidated\n2020/21\nRevenue - external 9.930,7 - - 9.930,7\nRevenue - internal 87,5 - (87,5) -\nOperating pro\ufb01t (EBIT) 552,7 (29,2) - 523,5\nShare in the result of investments accounted for using the equity method (3,7) 0,2 - (3,5)\nNet \ufb01nancial result 0,9\nIncome tax expense (104,9)\nPro\ufb01t for the \ufb01nancial year 416,0\nAcquisition of property, plant and equipment and intangible assets\n(3)\n348,2 120,7 - 468,9\nDepreciation and amortisation 277,2 45,8 - 323,0\nImpairment of non-current assets 3,7 0,2 - 3,9\n(1) As of August 2020, the Fashion Society (formerly Fraluc) has been fully consolidated and is no longer accounted for as a joint venture using the equity method.\n(2) Includes Joos Hybrid NV since August 2020. The renewable wind energy activities of Eoly NV were contributed to the energy holding company Virya Energy NV in \ufb01nancial year 2020/21.\n(3) Acquisition of property, plant and equipment and intangible assets does not include acquisitions through business combinations, IFRS 16 and changes in consolidation method (The Fashion Society).\n\n(in million EUR)\nRetail\n\n2019/20\nWholesale and\nFoodservice\n2019/20\nOther activities\n2019/20\nOperating\nsegments\n2019/20\nRevenue - external 7.897,0 962,5 721,5 9.581,0\nRevenue - internal 59,1 6,3 9,2 74,6\nOperating pro\ufb01t (EBIT) 476,6 45,1 17,7 539,4\nShare in the result of investments accounted for using the equity method 1,2 - 50,4 51,6\nAcquisition of property, plant and equipment and intangible assets\n(1)\n309,1 8,4 16,0 333,5\nDepreciation and amortisation 219,7 19,4 11,5 250,6\nImpairment of non-current assets 1,2 0,8 0,7 2,7\n(in million EUR)\nOperating\nsegments\n2019/20\nUnallocated\n2019/20\nEliminations\nbetween\noperating\nsegments\n2019/20\nConsolidated\n2019/20\nRevenue - external 9.581,0 - - 9.581,0\nRevenue - internal 74,6 - (74,6) -\nOperating pro\ufb01t (EBIT) 539,4 (28,0) - 511,4\nShare in the result of investments accounted for using the equity method 51,6 0,6 - 52,2\nNet \ufb01nancial result (2,2)\nIncome tax expense (129,9)\nPro\ufb01t for the \ufb01nancial year 431,5\nAcquisition of property, plant and equipment and intangible assets\n(1)\n333,5 76,8 - 410,3\nDepreciation and amortisation 250,6 39,8 - 290,4\nImpairment of non-current assets 2,7 2,1 - 4,8\n(1) Acquisition of property, plant and equipment and intangible assets does not include acquisitions through business combinations, IFRS 16\n\n2.2. Geographical information\nAs customers are mostly serviced in their own geographical areas, the geographical information is based on the location of the Company and its subsidiaries. The geographical \ninformation represents the contribution in Colruyt Group of the countries in which the entities are domiciled and contains all of Colruyt Group\u2019s entities which are active in the\noperating segments, as well as in the corporate activities.\nBelgium:\nLocation of the Company and of a large number of its subsidiaries. These entities are active in all operating segments as well as in the corporate activities.\nFrance:\nLocation of the French subsidiaries. These entities are active in the operating segments \u2018Retail\u2019 and \u2018Wholesale and Foodservice\u2019 as well as in the corporate activities.\nOther:\nThe other entities can be found in the Grand Duchy of Luxembourg, Hong Kong, India and Africa. The reinsurance company Locr\u00e9 SA (Grand Duchy of Luxembourg) and the retail\nactivities in the Grand Duchy of Luxembourg) are the most important activities within this geographical information.\nGeographical information\n(in million EUR)\nBelgium France Other Total\n2020/21 2019/20 2020/21 2019/20 2020/21 2019/20 2020/21 2019/20\nRevenue 9.180,1 8.853,5 687,8 665,1 62,8 62,4 9.930,7 9.581,0\nAcquisition of property, plant and equipment and intangible assets 431,2 373,4 37,3 36,1 0,4 0,8 468,9 410,3\n",
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"value": "\n3. Revenue and gross pro\ufb01t\n(in million EUR) 2020/21 2019/20\nRevenue 9.930,7 9.581,0\nCost of goods sold (7,138,8) (7,016,2)\nGross pro\ufb01t 2.791,9 2.564,8\nAs a % of revenue 28,1% 26,8%\n3.1. Revenue by cash-generating unit\n(in million EUR) 2020/21 2019/20\nRetail Food\n(1)\n7.960,3 7.643,9\nColruyt Belgium and Luxembourg\n(2)\n6.258,4 6.076,8\nOKay, Bio-Planet and Cru\n(3)\n1.135,9 1.009,8\nColruyt France and DATS 24 France 566,0 557,3\nRetail Non-food\n(1) (4)\n348,1 253,1\nTransactions with other operating segments 65,2 59,1\nRetail 8.373,6 7.956,1\nWholesale 965,6 836,0\nFoodservice 109,5 126,5\nTransactions with other operating segments 13,0 6,3\nWholesale and Foodservice 1.088,1 968,8\nDATS 24 Belgium 531,7 715,5\nPrinting and document management solutions\n(5)\n15,5 6,0\nTransactions with other operating segments 9,3 9,2\nOther activities 556,5 730,7\nTotal operating segments 10.018,2 9.655,6\nEliminations between operating segments (87,5) (74,6)\nConsolidated 9.930,7 9.581,0\n(1) The subtotals \u2018Food\u2019 and \u2018Non-food\u2019 within the operating segment \u2018Retail\u2019 are for information purposes only.\n(2) Including the revenue from the webshops Collect&Go, Bio-Planet, Collishop, Dreamland and Dreambaby realised by Colruyt stores.\n(3) Including the revenue from the webshops Collishop, Dreamland and Dreambaby realised by OKay and Bio-Planet stores.\n(4) Including the store revenue from Dreamland and Dreambaby, and the revenue from Bike Republic and The Fashion Society Group as from 1 August 2020.\n(5) Including the revenue from Symeta Hybrid NV as from 1 August 2020\n",
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"value": "\n4. Other operating income and expenses\n(in million EUR) 2020/21 2019/20\nRental and rental-related income 11,8 11,0\nGains on disposal of non-current assets 10,6 15,5\nGain on changes in the consolidation scope 30,7 -\nRemuneration received 108,3 105,6\nOther 24,1 26,4\nTotal other operating income 185,5 158,5\nIn the current \ufb01nancial year, Eoly Energy NV was contributed to Virya Energy NV, resulting in a gain of EUR 30,7 million.\nRemuneration received includes, amongst others, income from sustainable energy, services rendered to third parties and revenue from waste recycling.\n(in million EUR) 2020/21 2019/20\nOperating taxes 12,8 15,7\nProperty withholding tax 14,7 12,7\nLosses on disposal of non-current assets 1,1 1,2\nOther 2,8 1,5\nTotal other operating expenses 31,4 31,1\n",
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"value": "\n5. Services and miscellaneous goods\n(in million EUR) 2020/21 2019/20\nRental and rental-related charges 24,4 22,8\nMaintenance and repairs 86,5 71,0\nUtilities 90,7 79,6\nLogistic expenses 131,9 143,8\nFees, IT and IT-related expenses 191,7 143,6\nAdministration, marketing and other expenses 106,4 78,2\nImpairment of current assets 1,7 6,9\nTotal services and miscellaneous goods 633,3 545,9\n",
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"value": "\n6. Employee bene\ufb01t expenses\n(in million EUR) 2020/21 2019/20\nWages and salaries\n(1)\n1.117,1 1.040,2\nSocial security contributions 238,9 227,8\nConsultants and interim personnel 103,9 65,0\nPro\ufb01t-sharing schemes for employees\n(2)\n35,6 37,3\nContributions to de\ufb01ned contribution plans with a legally guaranteed minimum return 16,9 18,7\nOther post-employment bene\ufb01ts 1,5 1,8\nDiscount on capital increase reserved for personnel 1,8 2,7\nOther personnel costs 48,7 44,2\nCompensatory amounts (102,1) (98,0)\nNumber of sta\ufb00 employes (FTE) at reporting date 1.462,3 1.339.7\nTotal employee bene\ufb01t expenses 31.189 29.056\n(1) Of which the Belgian salary pool for the \ufb01nancial year 2020/21 amounts to EUR 1.034,2 million (EUR 962,9 million for the \ufb01nancial year 2019/20).\n(2) This line item consists of the full cost of the pro\ufb01t-sharing schemes, including the employer social security contributions.\nCapital increase reserved for employees\nColruyt Group o\ufb00ers its employees the opportunity to subscribe to an annual capital increase of the parent company Etn. Fr. Colruyt NV. The discount granted on this capital increase\ncomplies with article 7:204 of the Companies and Associations Code. During the most recent capital increase 2.025 employees subscribed to 222.372 shares, corresponding to a capital\ncontribution of EUR 10,3 million. The discount granted on this transaction was EUR 1,8 million and is accounted for as an employee bene\ufb01t.\n2020/21 2019/20\nNumber of shares subscribed 222.372 380.498\nDiscount per share (in EUR) 7,9 7,2\nTotal discount granted (in million EUR) 1,8 2,7\nCompensatory amounts\nEmployee bene\ufb01t expenses are presented free of compensatory amounts. Compensatory amounts relate mainly to employee costs capitalised in the context of non-current assets \nproduced internally by Colruyt Group.\nNumber of employees\nThe number of employees in full-time equivalents (FTE) includes only employees on permanent employment contracts. As a result, the members of the Board of Directors, interim\npersonnel, consultants and students working under speci\ufb01c student conditions are not included in these full-time equivalents.\n",
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"value": "\n7. Net \ufb01nancial result\n(in million EUR) 2020/21 2019/20\nInterest income on unimpaired customer loans and other loans 1,6 2,6\nDividends received 1,0 -\nInterest income on \ufb01xed-income securities and compound instruments at fair value through pro\ufb01t or loss 1,4 0,2\nFair value adjustments to \ufb01nancial assets and liabilities at fair value through pro\ufb01t or loss 3,1 1,2\nGains on disposal of \ufb01nancial assets 0,4 0,4\nAdjustments for the time value of assets 0,2 0,2\nExchange gains 0,5 1,9\nOther 0,3 0,8\nFinance income 8,5 7,3\nInterest expense on current and non-current loans 1,1 0,4\nFair value adjustments to \ufb01nancial assets and liabilities at fair value through pro\ufb01t or loss 0,6 2,6\nLosses on disposal of \ufb01nancial assets 0,6 0,8\nAdjustment for the time value of liabilities 4,7 3,9\nExchange losses 0,5 1,2\nOther 0,1 0,6\nFinance costs 7,6 9 ,5\nNet \ufb01nancial result 0,9 (2,2)\n",
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"value": "\n8. Income tax expense\n\n8.1. Income taxes recognised in pro\ufb01t or loss\n(in million EUR) 2020/21 2019/20\nA) E\ufb00ective tax rate\nPro\ufb01t before tax (excluding share in the result of investments accounted for using the equity method) 524,4 509,2\nIncome tax expense 104,9 129,9\nE\ufb00ective tax rate\n(2)\n20,01% 25,52%\nB) Reconciliation between the e\ufb00ective tax rate and the applicable tax rate\n(1)\n24,70% 28,62%\nPro\ufb01t before tax (excluding share in the result of investments accounted for using the equity method) 524,4 509,2\nIncome tax expense (based on applicable tax rate) 129,5 145,8\nNon-taxable income/non tax-deductible expenses 4,1 6,5\nPermanent di\ufb00erences 1,9 2,6\nImpact of tax deductions\n(2)\n(24,2) (23,6)\nOther (6,4) (1,4)\nIncome tax expense 104,9 129,9\nE\ufb00ective tax rate 20,01% 25,52%\nC) Income tax expense recognised in pro\ufb01t or loss\nCurrent year taxes 80,6 135,3\nDeferred taxes 24,5 (4,0)\nAdjustments relating to prior years (0,2) (1,4)\nTotal income tax expense 104,9 129,9\n(1) The applicable tax rate is the weighted average tax rate for the Company and all its consolidated subsidiaries in di\ufb00erent jurisdictions \n(Belgium: 25,00%, France: 28,00%, Grand Duchy of Luxembourg: 24,94%, India: 25,17%, Hong Kong: 16,50%, Senegal: 30,00%).\n(2) The tax rate was a\ufb00ected in 2020/21 by the reform of the Belgian corporation tax, the investments in innovation and change projects and the contribution of Eoly Energy NV into Virya Energy NV.\n\n8.2. Tax impacts recognised in other comprehensive income\nCertain tax e\ufb00ects have not been recognised in the income statement, but are included in the statement of comprehensive income for the \ufb01nancial year.\n(in million EUR) 2020/21 2019/20\nTax impact on revaluation of liabilities related to long-term post-employment bene\ufb01ts 1,9 (7,8)\nCash \ufb02ow hedge reserves (0,8) -\nTotal tax impacts recognised in other comprehensive income 1,1 (7,8)\n",
"dimensions": {
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"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2020-04-01T00:00:00/2021-04-01T00:00:00"
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"Tag148": {
"value": "\n9. Goodwill\nThe recognised goodwill relates mainly to goodwill arising from the acquisition of complete business entities. For more information regarding the de\ufb01nition, recognition and valuation \nof goodwill we refer to note 1. Signi\ufb01cant accounting policies within this current \ufb01nancial report.\nAs described in the principles, goodwill is not amortised but tested annually for impairment at the level of the cash-generating unit (CGU). Colruyt Group considers the business\nsegments or the business entities as CGUs. The impairment test of goodwill consists of comparing the recoverable amount of each CGU with its carrying amount, including goodwill, \nand an impairment is recognised if the carrying amount is higher than the recoverable amount. Given the recent acquisition of The Fashion Society NV, the latter has not been included\nin the impairment tests for the current \ufb01nancial year.\nThe recoverable amount of each business unit is the value in use or, if higher, the fair value less costs to sell. When preparing cash \ufb02ow forecasts, Colruyt Group uses estimated growth\nrates and expected future margins derived from the actual \ufb01gures of the most recent \ufb01nancial year and forecasts for a period of 5 to 10 years. The growth rates take into account\nexpected in\ufb02ation and do not include non-organic growth. Given the importance of these operational parameters for the calculation of the value in use, they are monitored closely at a\ncentral level through alignment and validation processes and, when determining them, external information sources are used.\nTo determine the discount rate, Colruyt Group uses the \u2018Capital Asset Pricing Model\u2019. The following components were used in this model for the present reporting period: a 'Risk-Free\nInterest Rate' of 0% to 1% (0% to 1% in the previous reporting period), a 'Market Risk Premium' of 6% to 7% (6% to 7% in the previous reporting period) and an unlevered Beta of 0,4 (0,5 \nin the previous reporting period). For Colruyt Group this resulted in a weighted average cost of capital (WACC) for its two main operating segments of between 2,5% and 4,0% (between \n3,3% and 4,7% in the previous reporting period). The discount rates are reviewed at least annually.\nColruyt Group uses assumptions adapted to the characteristics of the di\ufb00erent underlying cash-generating units. For the main cash-generating units Colruyt Group uses the following\nexpected average revenue growth percentages for the next 5 to 10 years:\n\u2022 operating segment \u2018Retail\u2019: 1% on average (1% on average in the previous reporting period);\n\u2022 operating segment \u2018Wholesale and Foodservice\u2019: 4% on average (2% on average in the previous reporting period).\nTo determine the residual value using the discounted cash \ufb02ow method, the \u2018Gordon growth model\u2019 was used. The share of discounted residual value is within a range of 70% and 85%\nof the calculated value in use. The impairment tests were performed in February 2021.\nThe management is of the opinion that the assumptions as described above, used for calculating the value in use, provide the best estimation of future developments. When\nperforming the calculation using a terminal growth percentage of 0% (instead of 1%) in the calculation or a WACC of 8%, this does not have a substantial in\ufb02uence on the global\noutcome of the calculation. As a result the conclusions regarding the impairment test on all cash-generating units remain unchanged.\nGoodwill by cash-generating unit can be presented as follows:\n(in million EUR) 31.03.21 31.03.20\nRetail Food 53,7 45,8\nRetail Non-food 52,2 4,3\nRetail 105,9 50,1\nWholesale - 0,4\nFoodservice 10,2 10,2\nWholesale and Foodservice 10,2 10,6\nPrinting and document management solutions 8,8 -\nOther activities 8,8 -\nConsolidated 124,9 60,7\n\nThe changes in \u2018Goodwill\u2019 can be explained as follows:\n\n(in million EUR)\nGross\nbook value\n2020/21\nAccumulated\namortisation\nand impairment\n2020/21\nNet\nbook value\n2020/21\nGross\nbook value\n2019/20\nAccumulated\namortisation\nand impairment\n2019/20\nNet\nbook value\n2019/20\nAt 1 April 84,5 (23,8) 60,7 79,2 (23,8) 55,4\nAcquisitions 64,6 - 64,6 5,3 - 5,3\nOther - (0,4) (0,4)---\nAt 31 March 149,1 (24,2) 124,9 84,5 (23,8) 60,7\n",
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"period": "2020-04-01T00:00:00/2021-04-01T00:00:00"
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"Tag149": {
"value": "\n10. Intangible assets\n(in million EUR)\nDeveloped\nintangible assets\nConcessions,\nso\ue602ware, licences\nand similar rights\nAcquired\ncustomer lists\nIntangible assets under\ndevelopment and other\nintangible assets Total\nAcquisition value\nAt 1 April 2020 16,9 222,9 5,6 103,4 348,8\nAcquisitions through business combinations - 0,3 - - 0,3\nAcquisitions 4,7 18,4 - 67,9 91,0\nSales and disposals - (0,2) - - (0,2)\nChange in consolidation method 0,1 1,5 - 12,6 14,2\nReclassi\ufb01cation - 34,1 0,3 (34,4) -\nAt 31 March 2021 21,7 277,0 5,9 149,5 454,1\nAmortisation\nAt 1 April 2020 (8,1) (120,7) - (0,1) (128,9)\nAmortisation (2,6) (26,9) - - (29,5)\nSales and disposals - 0,2 - - 0,2\nChange in consolidation method - 0,1 - - 0,1\nAt 31 March 2021 (10,7) (147,3) - (0,1) (158,1)\nImpairment\nAt 01 April 2020 - (10,1) (4,4) (2,1) (16,6)\nImpairment - (0,8) - (1,5) (2,3)\nAt 31 March 2021 - (10,9) (4,4) (3,6) (18,9)\nNet carrying amount at 31 March 2021 11,0 118,8 1,5 145,8 277,1\n\n(in million EUR)\nDeveloped\nintangible assets\nConcessions,\nso\ue602ware, licences\nand similar rights\nAcquired\ncustomer lists\nIntangible assets under\ndevelopment and other\nintangible assets Total\nAcquisition value\nAt 1 April 2019 13,1 197,4 4,4 59,3 274,2\nAcquisitions through business combinations 0,2 0,2 1,2 0,1 1,7\nAcquisitions 4,0 8,9 - 61,7 74,6\nSales and disposals (0,4) (1,3) - - (1,7)\nReclassi\ufb01cation - 17,7 - (17,7) -\nAt 31 March 2020 16,9 222,9 5,6 103,4 348,8\nAmortisation\nAt 01 April 2019 (6,4) (101,8) - - (108,2)\nAmortisation (2,1) (20,1) - (0,1) (22,3)\nSales and disposals 0,4 1,2 - - 1,6\nAt 31 March 2020 (8,1) (120,7) - (0,1) (128,9)\nImpairment\nAt 1 April 2019 - (9,9) (4,4) (0,6) (14,9)\nImpairment - (0,2) - (1,5) (1,7)\nAt 31 March 2020 - (10,1) (4,4) (2,1) (16,6)\nNet carrying amount at 31 March 2020 8,8 92,1 1,2 101,2 203,3\nThe concessions, so\ue604ware, licences and similar rights which amount to EUR 118,8 million (EUR 92,1 million for the previous reporting period) mainly consist of permits and so\ue604ware \nthat were predominantly generated internally. The internally generated so\ue604ware which is still under development at the end of the current \ufb01nancial year amounts to EUR 133,3 million \n(compared to EUR 100,9 million for the previous \ufb01nancial year). During the current \ufb01nancial year the group acquired intangible assets for an amount of EUR 91,0 million (compared to\nEUR 74,6 million during the previous \ufb01nancial year), of which EUR 77,5 million were developed internally (compared to EUR 63,6 million during the previous \ufb01nancial year).\n",
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"period": "2020-04-01T00:00:00/2021-04-01T00:00:00"
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"Tag157": {
"value": "\n11. Property, plant and equipment\n(in million EUR)\nLand and\nbuildings\nPlant,\nmachinery\nand\nequipment\nFurniture\nand vehicles\nRight-of-use\nassets\nOther\nproperty,\nplant and\nequipment\nAssets under\nconstruction Total\nAcquisition value\nAt 1 April 2020 2.776,1 831,6 494,7 185,0 157,1 67,8 4.512,3\nRevaluation\n(1)\n- - - 40,8 - - 40,8\nAcquisitions through business combinations 7,9 0,7 0,1 6,6 1,6 - 16,9\nAcquisitions 166,8 45,7 85,4 4,7 27,9 47,4 377,9\nSales and disposals (24,8) (15,7) (28,2) (1,2) (2,9) (1,3) (74,1)\nChange in consolidation method 7,4 (35,0) 1,8 56,8 19,0 (0,1) 49,9\nReclassi\ufb01cation 24,1 20,0 (5,6) (8,0) 0,2 (30,7) -\nCurrency translation adjustments (0,2) (0,1) - - - - (0,3)\nAt 31 March 2021 2.957,3 847,2 548,2 284,7 202,9 83,1 4.923,4\nDepreciation\nAt 1 April 2020 (1.172,9) (480,4) (345,1) (33,1) (81,9) - (2.113,4)\nRevaluation\n(1)\n- - - 1,7 - - 1,7\nDepreciation (126,4) (58,7) (61,2) (33,3) (13,9) - (293,5)\nSales and disposals 20,9 8,2 22,4 1,0 1,5 - 54,0\nChange in consolidation method - 11,2 - 0,1 - - 11,3\nReclassi\ufb01cation (0,6) (10,4) 6,5 4,5 - - -\nCurrency translation adjustments - 0,1----0,1\nAt 31 March 2021 (1.279,0) (530,0) (377,4) (59,1) (94,3) - (2.339,8)\nImpairment\nAt 1 April 2020 (5,3) (1,7) - - (0,3) - (7,3)\nImpairment (1,4) (0,2) - - (0,1) - (1,7)\nSales and disposals 1,4 0,5 - - 0,1 - 2,0\nAt 31 March 2021 (5,3) (1,4) - - (0,3) - (7,0)\nNet carrying amount at 31 March 2021 1.673,0 315,8 170,8 225,6 108,3 83,1 2.576,6\n(1) Includes the e\ufb00ect of the revaluation of right-of-use assets as a result of indexations (only for the acquisition values) on the one hand, and changes to the lease portfolio (extension/termination/new leases) on the other hand.\n\n(in million EUR)\nLand and\nbuildings\nPlant,\nmachinery\nand\nequipment\nFurniture\nand vehicles\nRight of use\nassets\nOther\nproperty,\nplant and\nequipment\nAssets under\nconstruction Total\nAcquisition value\nAt 1 April 2019 2.629,0 751,3 503,5 36,4 177,8 88,7 4.186,7\nInitial recognition IFRS 16 - - - 115,8 - - 115,8\nRevaluation\n(1)\n- - - 45,5 - - 45,5\nAcquisitions through business combinations 0,1 0,1 - 4,9 0,8 - 5,9\nAcquisitions 136,6 95,0 54,2 - 9,5 40,5 335,8\nSales and disposals (57,3) (24,1) (61,8) - (33,2) (0,4) (176,8)\nReclassi\ufb01cation 68,1 9,4 (1,1) (17,6) 2,2 (61,0) -\nCurrency translation adjustments (0,4) (0,1) (0,1) - - - (0,6)\nAt 31 March 2020 2.776,1 831,6 494,7 185,0 157,1 67,8 4.512,3\nDepreciation\nAt 1 April 2019 (1.084,2) (446,8) (355,1) (15,2) (80,1) - (1.981,4)\nRevaluation\n(1)\n---0,3--0,3\nDepreciation (125,0) (55,9) (51,7) (23,1) (12,4) - (268,1)\nSales and disposals 41,3 23,7 60,1 - 10,4 - 135,5\nReclassi\ufb01cation (5,1) (1,5) 1,5 4,9 0,2 - -\nCurrency translation adjustments 0,1 0,1 0,1---0,3\nAt 31 March 2020 (1.172,9) (480,4) (345,1) (33,1) (81,9) - (2.113,4)\nImpairment\nAt 1 April 2019 (5,4) (0,9) - - - - (6,3)\nImpairment (1,4) (0,8) - - (0,9) - (3,1)\nSales and disposals 1,5 - - - 0,6 - 2,1\nAt 31 March 2020 (5,3) (1,7) - - (0,3) - (7,3)\nNet carrying amount at 31 March 2020 1.597,9 349,5 149,6 151,9 74,9 67,8 2.391,6\n(1) Includes the e\ufb00ect of the revaluation of right-of-use assets as a result of indexations (only for the acquisition values) on the one hand, and changes to the lease portfolio (extension/termination/new leases) on the other hand.\nAs in the previous \ufb01nancial year, no property, plant and equipment are pledged as collateral for contracted liabilities (note 25. Interest-bearing liabilities).\nThe net carrying amount of the line item \u2018Right-of-use assets\u2019 for the current \ufb01nancial year amounts to EUR 225,6 million (compared to EUR 151,9 million for the previous reporting \nperiod) and consists of leases in respect of buildings (EUR 222,5 million), land (EUR 1,5 million) and machinery and vehicles (EUR 1,6 million).\n\nOn property, plant and equipment an impairment loss of EUR 1,7 million was recognised, which mainly relates to the expansion, relocation and renovation of existing stores. The \nimpairment loss is included in the income statement of the current reporting period under \u2018Depreciation, amortisation and impairment of non-current assets\u2019 within the operating\nsegments \u2018Retail\u2019, \u2018Wholesale and Foodservice\u2019 and \u2018Other activities\u2019.\nThe grants received are included in the net carrying amount of the property, plant and equipment item concerned. The net amount of grants received can be summarised as follows:\n(in million EUR)\nLand and\nbuildings\nPlant,\nmachinery\nand\nequipment\nFurniture\nand vehicles\nRight of use\nassets\nOther\nproperty,\nplant and\nequipment\nAssets under\nconstruction Total\nAt 31 March 2020 (7,8) (5,3) (0,1) - - (0,5) (13,7)\nAt 31 March 2021 (6,7) (5,0) (0,2) - - (0,3) (12,2)\nThe grants recognised in pro\ufb01t or loss amount to EUR 1,5 million (also EUR 1,5 million in the previous \ufb01nancial reporting period).\n\nThe grants mainly relate to the grant awarded for the construction of the logistics site in Ath/Lessines. The main condition for granting this grant, i.e. that of employment, is still being\ncomplied with.\n",
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"language": "en",
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"period": "2020-04-01T00:00:00/2021-04-01T00:00:00"
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"value": "\n12. Investments in associates\n\n(in million EUR) 2020/21 2019/20\nCarrying amount at 1 April 262,3 41,5\nAcquisitions/capital increases 56,7 232,3\nCapital decreases (0,3) (0,7)\nShare in the result for the \ufb01nancial year 8,9 (0,3)\nShare in other comprehensive income (11,4) -\nDividend (0,2) (10,5)\nOther (2,6) -\nCarrying amount at 31 March 313,4 262,3\nThe investments in associates for the \ufb01nancial year 2020/21 relate to the non-quoted entities AgeCore SA (16,67%), First Retail International 2 NV (4,73%), Vendis Capital NV (10,87%),\nNewpharma Group NV (26,00%), Scallog SAS (23,73%) and Virya Energy NV (60,87%). These investments are considered as associates and are accounted for using the equity method\ngiven that Colruyt Group has a signi\ufb01cant in\ufb02uence based on indicators as de\ufb01ned under paragraph 6 of IAS 28 \u2018Investments in Associates and Joint Ventures\u2019. \nThe investments in Scallog SAS and Newpharma Group NV are presented under the operating segment \u2018Retail\u2019, the investment in Virya Energy NV is presented under the operating\nsegment \u2018Other activities\u2019 and the investments in AgeCore SA, First Retail International 2 NV and Vendis Capital NV are presented under the segment \u2018Unallocated\u2019.\n\nOn 25 May 2020, Colruyt Group contributed certain assets related to the renewable wind energy activities of Eoly NV to the energy holding company Virya Energy NV, as a result of which \nColruyt Group's share in Virya Energy NV increased to 60,87%.\nIn April 2020, the energy holding company Virya Energy NV signed an agreement with Participatiemaatschappij Vlaanderen (PMV) to increase its stake in Parkwind NV to 100%. As part\nof the agreement, PMV has also acquired a minority stake in Arcadis Ost 1, a German wind farm that Parkwind NV is developing in the Baltic Sea. The transaction was closed in June\n2020.\nIn the current \ufb01nancial year a dividend of EUR 0,2 million was received from AgeCore SA, while in the previous \ufb01nancial year a dividend of EUR 10,3 million was received from Vendis\nCapital NV.\nThe consolidated \ufb01gures of the material associates are as follows:\nVirya Energy NV (in million EUR) 31.12.20 31.12.19\n(2)\nNon-current assets 1.804,2 701,3\nCurrent assets 234,8 0,1\nNon-current liabilities 1.084,4 -\nCurrent liabilities 140,6 -\nNet assets 814,0 701,4\nof which non-controlling interests 61,5 -\nof which equity attributable to owners of the parent company 752,5 701,4\nShare of Colruyt Group in net assets 458,0 404,7\nAdjustment for Colruyt Group\n(1)\n (183,2) (181,2)\n2020 2019\nRevenue 78,7 -\nPro\ufb01t from continuing operations (15,7) -\nOther comprehensive income (5,6) -\nTotal comprehensive income (21,3) -\nof which non-controlling interests (2,3) -\nof which equity attributable to owners of the parent company (19,0) -\nShare of Colruyt Group in total comprehensive income (11,6) -\nAdjustment for Colruyt Group\n(1)\n8,7 -\n(1) The adjustments for Colruyt Group can mainly be explained by the fact that Colruyt Group recognises the Parkwind entities within Virya Energy NV at historical value.\nIn addition, e\ufb00ects in the consolidated \ufb01gures of Virya Energy NV resulting from a change in the consolidation method of the underlying entities, are o\ufb00set by Colruyt Group as they are not applicable to Colruyt Group.\n(2) Since Virya Energy NV was incorporated only at the end of \ufb01nancial year 2019/20, for the \ufb01nancial year 2019/20 only the balance sheet positions have been included in the table above.\n",
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"value": "\n13. Investments in joint ventures\n(in million EUR) 2020/21 2019/20\nCarrying amount at 1 April 36,1 212,7\nAcquisitions/capital increases 6,7 0,4\nDisposals (23,5) (217,9)\nShare in the result for the \ufb01nancial year (12,4) 52,5\nShare in other comprehensive income - (12,9)\nOther - 1,3\nCarrying amount at 31 March 6,9 36,1\nThe investments in joint ventures for the \ufb01nancial year 2020/21 consist of the non-quoted entities Achilles Design BV (24,70%), Kriket BV (24,81%), Daltix NV and Daltix Unipessoal\nLDA (64,75%), We Connect Data BV (16,03%) and Ticom NV (90,0%). As Colruyt Group shares the control over these entities with other parties, these joint ventures are included in the\nconsolidated \ufb01nancial statements using the equity method.\nDuring the \ufb01nancial year, interests were acquired in Kriket BV (April 2020), Daltix NV and Daltix Unipessoal LDA (June 2020) and We Connect Data BV (August 2020). The interest in Ticom\nNV was increased (November 2020), as a result of which this company is now also included as a joint venture using the equity method.\nOn 3 September 2020, Colruyt Group increased its stake in Fraluc from 68% to more than 96%. Since 1 August 2020, the participation held in Fraluc has been fully consolidated as\na subsidiary, whereas for the \ufb01rst 4 months of the \ufb01nancial year, it was accounted for as a joint venture using the equity method. In the course of the \ufb01nancial year, further minority\nshareholdings were acquired, bringing Colruyt Group\u2019s share to 98%. In March 2021, the company was renamed The Fashion Society NV.\nThe participation in Trybou Bio BV was previously accounted for using the equity method, but a\ue604er exercising a call option in February 2021. Colruyt Group is now the sole shareholder,\nand this participation is therefore fully consolidated at 31 March 2021. Since the transaction took place at the end of the \ufb01nancial year, the result for the \ufb01nancial year was still\naccounted for using the equity method.\nThe balance sheet of Parkwind NV was not included in the note on material joint ventures for the \ufb01nancial year 2019/20, since Parkwind NV was accounted for via Virya Energy NV at\nthe end of last \ufb01nancial year. The result of Parkwind NV (60,13%) was, however, still included for the full \ufb01nancial year 2019/20 as the contribution to Virya Energy NV took place at the\nend of that \ufb01nancial year.\nThe investments in The Fashion Society NV, Kriket BV, Daltix NV en Daltix Unipessoal LDA, Ticom NV and Trybou Bio BV are presented in the \u2018Retail\u2019 operating segment and the\ninvestment in Achilles Design BV is presented in the \u2018Other activities\u2019 operating segment.\nThese companies have their main activities in Belgium.\nThe consolidated \ufb01gures of the material joint ventures are as follows:\n\nThe Fashion Society NV (in million EUR) 2020/21\n(1)\n2019/20\nNon-current assets - 135,0\nIncluding goodwill - 34,5\nCurrent assets - 60,7\nIncluding cash and cash equivalents - 5,4\nNon-current liabilities -79,4\nIncluding non-current \ufb01nancial liabilities (trade payables and other liabilities and provisions excluded) - 78,9\nCurrent liabilities - 65,2\nIncluding current \ufb01nancial liabilities (trade payables and other liabilities and provisions excluded) - 34,4\nNet assets - 51,1\nof which equity attributable to owners of the parent company - 51,1\nShare of Colruyt Group in net assets - 35,1\nGoodwill (at Colruyt Group level) - 0,6\nRevenue 43,1 166,1\nDepreciation, amortisation and impairment of non-current assets (15,5) (18,0)\nFinance costs (0,7) (1,6)\nIncome tax expense 1,5 (1,5)\nPro\ufb01t from continuing operations (17,0) 2,9\nTotal comprehensive income (17,0) 2,9\nof which equity attributable to owners of the parent company (17,0) 2,9\nShare of Colruyt Group in total comprehensive income (11,6) 2,0\n(1) Relates to the result for the period from 1 April to 31 July 2020. This result was exceptionally negatively impacted by the COVID-19 health crisis.\nParkwind NV\n(1)\n(in million EUR) 2019/20\nRevenue 92,2\nDepreciation, amortisation and impairment of non-current assets (43,6)\nFinance income 2,1\nFinance costs (11,8)\nIncome tax expense 0,6\nPro\ufb01t from continuing operations 11,8\nOther comprehensive income (38,5)\nTotal comprehensive income (26,7)\nof which non-controlling interests (5,9)\nof which equity attributable to owners of the parent company (20,8)\nShare of Colruyt Group in total comprehensive income (12,5)\n(1) The above table only contains income statement items as Parkwind NV was accounted for via Virya Energy NV at the end of the previous \ufb01nancial year.\nLast year, as part of contractual agreements, Colruyt Group had committed, if requested by Parkwind NV, to provide su\ufb03cient \ufb01nancial resources up to a maximum amount \nof EUR 17,5 million.\n",
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"period": "2020-04-01T00:00:00/2021-04-01T00:00:00"
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"Tag160": {
"value": "\n14. Financial assets\n14.1. Non-current assets\n(in million EUR) 31.03.21 31.03.20\nFinancial assets at fair value through other comprehensive income 16,5 14,0\nFinancial assets at fair value through pro\ufb01t or loss 95,1 0,5\nTotal 111,6 14,5\nThe non-current \ufb01nancial assets evolved as follows during the \ufb01nancial year:\n(in million EUR) 2020/21 2019/20\nAt 1 April 14,5 8,9\nAcquisitions 97,9 -\nCapital increases 0,3 3,1\nCapital decreases (3,5) -\nFair value adjustments through other comprehensive income 2,8 2,5\nDisposals (0,4) -\nAt 31 March 111,6 14,5\n\nThe \ufb01nancial assets at fair value through other comprehensive income consist mainly of investments in the holding companies So\ufb01ndev III NV (10,88%) and So\ufb01ndev IV NV (9,42%), the \ninvestment in North Sea Wind CV (7,18%) and the holdings in investment funds Good Harvest Belgium I SRL (1,13%) and Blue Horizon Ventures I SCSp RAIF (1,09%). The investments in\nthe various companies are measured at fair value, calculated as the share of Colruyt Group in the equity of these companies, corrected, in the case of the investment funds, for the fair\nvalue of their own investment portfolios.\nThe \ufb01nancial assets at fair value through pro\ufb01t and loss mainly consist of convertible bonds (EUR 95,0 million) issued by the associate Virya Energy NV. This compound instrument was\ndrawn down in two tranches (the \ufb01rst in June 2020 and the second in January 2021) and which will both mature in June 2022. Colruyt Group subscribed to 792.023 bonds (1.301.213\nbonds in all were issued by Virya Energy NV). If Virya Energy NV opts not to prematurely redeem the convertible bonds, Colruyt Group has the option to convert its bonds into shares of\nVirya Energy NV at a predetermined conversion price at maturity date. This \ufb01nancial instrument was recognised by Colruyt Group as a \ufb01nancial asset at the conversion price and re\ufb02ects\nthe fair value on 31 March 2021. The market conformity of the parameters of this \ufb01nancial instrument was determined by an independent external party.\nDuring the current reporting period the non-current \ufb01nancial assets increased by a net amount of EUR 97,1 million. This is mainly explained by the subscription to the convertible\nbonds of Virya Energy NV at a conversion value of EUR 95,0 million, the initial recognition of the holdings in the investment funds Good Harvest Belgium I SRL and Blue Horizon\nVentures I SCSp RAIF in a total amount of EUR 2,9 million, a fair value adjustment for So\ufb01ndev IV NV of EUR 2,8 million and a net capital movement for So\ufb01ndev IV NV of\nEUR -3,1 million.\nDuring the previous reporting period the non-current \ufb01nancial assets increased by EUR 5,6 million. This is explained mainly by a paying-up of the capital of EUR 2,0 million in So\ufb01ndev \nIV NV and by fair value adjustments at So\ufb01ndev III NV and So\ufb01ndev IV NV in a total amount of EUR 2,4 million. In addition, the capital increase of North Sea Wind CV was subscribed to\nin an amount of EUR 1,1 million.\n\n14.2. Current assets\n(in million EUR) 31.03.21 31.03.20\nEquity instruments at fair value through pro\ufb01t or loss 10,9 8,5\nFixed-income securities at fair value through pro\ufb01t or loss 16,1 14,8\nFinancial assets at amortised cost 6,1 4,3\nDerivative \ufb01nancial instruments \u2013 cash \ufb02ow hedging instruments 3,3 0,2\nTotal 36,4 27,8\n\nThe current \ufb01nancial assets evolved as follows during the \ufb01nancial year:\n(in million EUR) 2020/21 2019/20\nAt 1 April 27,8 31,0\nAcquisitions 7,1 4,8\nDisposals (4,2) (6,6)\nFair value adjustments through pro\ufb01t or loss 2,7 (1,3)\nFair value adjustments through other comprehensive income 3,1 0,2\nCurrency translation adjustments (0,1) (0,3)\nAt 31 March 36,4 27,8\nThe equity instruments and \ufb01xed-income securities at fair value through pro\ufb01t or loss relate mainly to \ufb01nancial assets held by the Luxembourg reinsurance company Locr\u00e9 SA \n(EUR 27,0 million for the current period). The \ufb01nancial assets at amortised cost relate to a term deposit held by Colruyt IT Consultancy India Private Limited. The derivative \ufb01nancial \ninstruments relate mainly to the fair value of the in\ufb02ation swap contract for hedging future wage increases due to in\ufb02ation and the outstanding currency hedges for cash \ufb02ow hedging\npurposes.\nThe equity instruments and \ufb01xed-income securities are measured at their closing rates on 31 March 2021.\nFair value adjustments are recognised through pro\ufb01t or loss. The return on the \ufb01xed-income securities is 0,9% on average, with a maximum of 4,9%. The maturities of these\ninvestments vary between 5 and 30 years, with an average maturity of 10 years.\nThe cash \ufb02ow hedging instruments are measured at their fair value at 31 March 2021. Fair value adjustments are accounted for through other comprehensive income owing to the \nclassi\ufb01cation as hedge accounting.\nMore information on Colruyt Group\u2019s risk management approach to investments can be found in note 27. Risk management.\nFair value adjustments to the current assets as at 31 March 2021 resulted in a net gain of EUR 2,7 million for the current \ufb01nancial year (compared to a net loss of EUR 1,3 million\nfor the \ufb01nancial year 2019/20).\n",
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"value": "\n15. Business combinations\nOn 3 September 2020, Colruyt Group increased its stake in The Fashion Society (formerly Fraluc) from 68% to more than 96%. The Fashion Society NV is the holding company that\ncomprises the fashion retail chains ZEB, PointCarr\u00e9, The Fashion Store and ZEB For Stars. The Belgian Competition Authority (BMA) authorised this transaction on 24 November. Since \n1 August 2020, the stake held in The Fashion Society Group has been fully consolidated for as a subsidiary and no longer accounted for as a joint venture using the equity method. The\ntransaction resulted in goodwill of EUR 22,3 million. In determining this goodwill, a conditional variable compensation was applied, with the most accurate estimate possible of the \namount to be \ufb01nally calculated at the end of the valuation period. This recalculation may result in the adjustment of the already recognised goodwill. In the course of the \ufb01nancial year\n2020/21, further minority shareholdings were acquired, bringing Colruyt Group\u2019s share to 98%.\nThe acquisition balance sheet of The Fashion Society can be summarised as follows:\n(in million EUR) 31.07.20\nNon-current assets 135,8\nCurrent assets 53,5\nNon-current liabilities 80,6\nCurrent liabilities 74,6\nNet assets 34,1\nNo other material business combinations occurred during either \ufb01nancial year 2020/21 or \ufb01nancial year 2019/20.\n",
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"value": "\n16. Assets held for sale and disposal of subsidiaries\n16.1. Assets held for sale\nNo assets were classi\ufb01ed as \u2018Assets held for sale\u2019 during either \ufb01nancial year 2020/21 or \ufb01nancial year 2019/20.\n16.2. Disposal of subsidiaries\nNo material disposals of subsidiaries occurred either during \ufb01nancial year 2020/21 or \ufb01nancial year 2019/20.\n",
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"period": "2020-04-01T00:00:00/2021-04-01T00:00:00"
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"value": "\n17. Deferred tax assets and liabilities\nDeferred tax assets and liabilities can be detailed as follows:\n17.1. Net carrying amount\n(in million EUR)\nAssets Liabilities Balance\n31.03.21 31.03.20 31.03.21 31.03.20 31.03.21 31.03.20\nIntangible assets 7,1 9,1 (0,2) (0,1) 6,9 9,0\nProperty, plant and equipment 0,6 0,7 (126,9) (127,1) (126,3) (126,4)\nInventories 0,1 0,2 (1,1) (0,9) (1,0) (0,7)\nReceivables 1,2 4,0 (7,3) (6,1) (6,1) (2,1)\nLiabilities related to employee bene\ufb01ts 28,0 31,3 - - 28,0 31,3\nOther provisions 2,7 2,3 (10,9) (9,9) (8,2) (7,6)\nOther liabilities 59,5 47,4 (3,8) (0,8) 55,7 46,6\nTax loss carry-forwards, deductible items and reclaimable tax paid 72,4 88,1 - - 72,4 88,1\nGross deferred tax assets/(liabilities) 171,6 183,1 (150,2) (144,9) 21,4 38,2\nUnrecognised tax assets/liabilities (95,8) (82,2) 20,7 9,7 (75,1) (72,5)\nO\ufb00setting tax assets/liabilities (63,5) (80,8) 63,5 80,8 - -\nNet deferred tax assets/(liabilities) 12,3 20,1 (66,0) (54,4) (53,7) (34,3)\n17.2. Change in net carrying amount\n(in million EUR)\nAssets Liabilities Balance\n2020/21 2019/20 2020/21 2019/20 2020/21 2019/20\nNet carrying amount at 1 April 20,1 20,7 (54,4) (51,2) (34,3) (30,5)\nChanges recognised in pro\ufb01t or loss (13,8) (0,6) (10,7) 4,6 (24,5) 4,0\nChanges recognised in other comprehensive income 2,0 - (0,9) (7,8) 1,1 (7,8)\nChanges to the consolidation scope 4,0 - - - 4,0 -\nNet carrying amount at 31 March 12,3 20,1 (66,0) (54,4) (53,7) (34,3)\nOn 31 March 2021 Colruyt Group did not recognise deferred tax assets and liabilities in an amount of EUR 75,1 million (EUR 72,5 million on 31 March 2020). This amount relates to \ntemporary di\ufb00erences as well as tax losses and unused tax credits carried forward in a total amount of EUR 289,4 million (EUR 252,1 million in \ufb01nancial year 2019/20) of which EUR\n284,3 million can be carried forward inde\ufb01nitely to future reporting periods (EUR 247,5 million in \ufb01nancial year 2019/20).\nColruyt Group only recognises deferred tax assets to the extent that it is probable that future taxable pro\ufb01t will be available against which the unused tax losses and unused tax credits \ncan be utilised. Colruyt Group sets a time horizon of \ufb01ve years for these estimates.\n",
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"value": "\n18. Inventories\nInventories mainly represent trade goods. The accumulated impairment on inventories of trade goods amounted to EUR 58,2 million in the current \ufb01nancial year compared to\nEUR 4,8 million in the previous \ufb01nancial year. The increase is largely due to the fact that Colruyt Group made the necessary provisions for COVID-19-related inventory risks.\nThe amount of inventories recognised as an expense in the 2020/21 income statement amounts to EUR 7.138,8 million and was reported under \u2018Cost of goods sold\u2019. Last year this\nexpense was EUR 7.016,2 million.\n",
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"period": "2020-04-01T00:00:00/2021-04-01T00:00:00"
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"value": "\n19. Trade and other receivables\n19.1. Other non-current receivables\n(in million EUR) 31.03.21 31.03.20\nLoans to customers 4,6 4,8\nLoans to associates 9,3 -\nLoans to joint ventures 0,7 1,4\nGuarantees granted 7,5 7,5\nLease receivables 15,0 11,2\nOther receivables 5,3 7,9\nTotal other non-current receivables 42,4 32,8\nLoans granted to customers mainly comprise loans to independent storekeepers of Retail Partners Colruyt Group NV. Loans granted to customers are presented net of any impairment\nlosses. The loans are usually granted for a maximum period of 12 years.\nThe \u2018guarantees granted\u2019 have been provided in respect of purchase obligations.\nThe lease receivables (EUR 15,0 million) relate to \ufb01nance subleases in respect of buildings.\n\n19.2. Current trade and other current receivables\n(in million EUR) 31.03.21 31.03.20\nTrade receivables 542,9 527,3\nTotal trade receivables 542,9 527,3\nVAT 7,8 4,1\nPrepaid expenses 37,9 33,2\nLoans granted to customers that expire within 1 year 1,2 1,1\nInterest 4,6 1,2\nLease receivables 3,6 3,0\nOther receivables 23,1 33,6\nTotal other current receivables 78,2 76,2\nTrade receivables\nTrade receivables are presented net of impairments. These impairments amount to EUR 17,6 million at 31 March 2021 (compared to EUR 18,6 million at 31 March 2020).\nOther receivables\nOther receivables are presented net of impairments. The impairments amount to EUR 0,7 million at 31 March 2021 (compared to EUR 0,8 million at 31 March 2020).\n'Other receivables\u2019 consist mainly of claims for damages.\nThe ageing of trade receivables is as follows:\n(in million EUR)\n31.03.21 31.03.20\nGross Impairment Gross Impairment\nNot past due 511,7 (0,2) 508,6 (1,2)\nPast due between 1 and 6 months 21,9 (4,0) 18,4 (5,8)\nPast due for more than 6 months 26,9 (13,4) 18,9 (11,6)\nTotal 560,5 (17,6) 545,9 (18,6)\n\nThe movement in impairments on trade and other receivables is as follows:\n(in million EUR)\nImpairment\ntrade receivables\nImpairment\nother receivables\n2020/21 2019/20 2020/21 2019/20\nAt 1 April (18,6) (15,4) (0,8) (0,6)\nAddition (21,5) (11,2) - (0,2)\nReversal 19,7 4,5 0,1 -\nUse 2,8 3,5 - -\nAt 31 March (17,6) (18,6) (0,7) (0,8)\nMore information on how trade and other receivables are monitored can be found under note 27.1.c. Credit risk.\n",
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"value": "\n20. Cash and cash equivalents\n(in million EUR) 31.03.21 31.03.20\nTerm deposits with an original maturity of three months or less 50,1 50,0\nOther cash and cash equivalents 234,4 213,8\nCash and cash equivalents 284,5 263,8\nBank overdra\ue604s 1,2 0,5\nTotal liabilities 1,2 0,5\nNet cash and cash equivalents 283,3 263,3\nThere are no material unavailable balances of cash and cash equivalents.\n",
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"value": "\n21. Equity\n21.1. Capital management\nColruyt Group\u2019s aim in managing its equity is to maintain a healthy \ufb01nancial structure with a minimal dependency on external \ufb01nancing as well as to create shareholder\u2019s value. The\nBoard of Directors strives to at least increase the annual dividend per share in proportion to the increase in group pro\ufb01t. The pay-out ratio for this \ufb01nancial year is 48,0%\n(1)\n. According\nto the bylaws, at least 90% of the distributable pro\ufb01ts are reserved for shareholders and a maximum of 10% can be reserved for the directors. Furthermore, Colruyt Group seeks to\nincrease shareholders\u2019 value by purchasing treasury shares. The Board of Directors was authorised by the Extraordinary General Meeting of 10 October 2019 to acquire up to 27.610.418 \nof the company\u2019s treasury shares. This authorisation is valid for a period of \ufb01ve years. As employee commitment to the group\u2019s growth is also one of Colruyt Group\u2019s priorities, an\nannual capital increase reserved for employees has been organised since 1987.\n(1) More details can be found under note 21.4 Dividends.\n21.2. Share capital\nAs a result of the resolution of the Extraordinary General Meeting of Shareholders on 8 October 2020 the capital was increased by 222.372 shares; the related capital increase\namounted to EUR 10,3 million.\nThe Company\u2019s share capital on 31 March 2021 amounted to EUR 357,4 million divided into 136.154.960 fully paid up ordinary shares without par value. All shares, except treasury\nshares, participate in the pro\ufb01ts.\nThe Board of Directors is authorised to increase the share capital in one or more instalments by a total amount of EUR 315,0 million, within the limits of the authorised capital.\nCapital increases undertaken under this authorisation may be by contribution in cash or kind, conversion of any reserves or issue of convertible bonds, and can be organised in any\nway compliant with legal prescriptions. The conditions of the capital increases undertaken under this authorisation, and the rights and obligations attached to the new shares are\ndetermined by the Board of Directors, taking into account the legal prescriptions.\nThis authorisation is valid for a period of three years starting from the day of the publication of the authorisation granted by the Extraordinary General Meeting of Shareholders in the\nAnnexes to the Belgian O\ufb03cial Gazette. This authorisation can be extended one or more times, each time for a maximum period of \ufb01ve years, by means of a decision of the General\nMeeting of Shareholders, deliberating according to the guidelines that apply for changes in bylaws. The current authorisation will end in October 2021.\n21.3. Treasury shares\nTreasury shares are recognised at the cost of the treasury shares purchased. On 31 March 2021 Colruyt Group held 1.368.388 treasury shares, representing 1,02% of the shares issued at\nreporting date. We refer to the Corporate Governance section for more details on the purchase of treasury shares.\nBy notarial deed of 8 October 2020 the Board of Directors of Etn. Fr. Colruyt NV cancelled 2.500.000 of the purchased treasury shares.\n21.4. Dividends\nOn 11 June 2021 a gross dividend of EUR 197,5 million or EUR 1,47 per share was proposed by the Board of Directors. In the previous \ufb01nancial year the gross dividend amounted to\nEUR 183,1 million or EUR 1,35 per share. The gross dividend takes into account the number of treasury shares purchased up until 11 June 2021. The dividend was not incorporated in \nthe consolidated \ufb01nancial statements for \ufb01nancial year 2020/21.\n\n21.5. Shareholder structure\nBased on the most recent noti\ufb01cation of 27 August 2020 of an agreement to act in concert and taking into account the companies\u2019 treasury shares at 31 March 2021, the shareholder\nstructure of Etn. Fr. Colruyt NV is as follows:\nShares\nColruyt family and relatives 79.166.409\nEtn. Fr. Colruyt NV (treasury shares)\n(1)\n 1.368.388\nSo\ufb01na Group 3.765.115\nTotal of parties acting in concert 84.299.912\n(1) Situation at 31 March 2021.\nThe remainder of the total shares issued (136.154.960 shares at 31 March 2021), being 51.855.048 shares or 38,09%, are publicly held. We refer to the Corporate Governance section\nfor more details.\n",
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"value": "\n22. Earnings per share\n2020/21 2019/20\nTotal operating activity\nPro\ufb01t for the \ufb01nancial year (group share) (in million EUR) 415,3 431,0\nWeighted average number of outstanding shares 135.503.424 137.279.011\nEarnings per share \u2013 basic and diluted (in EUR) 3,06 3,14\nAs there are no discontinued operations in either of the reporting periods, the table above is also valid for information in respect of continuing operations.\nWeighted average number of outstanding shares\n2020/21 2019/20\nNumber of outstanding shares at 1 April 135.632.720 137.856.430\nE\ufb00ect of capital increase 64.241 106.751\nE\ufb00ect of shares granted to employees (pro\ufb01t-sharing scheme) - 8.476\nE\ufb00ect of shares purchased (193,537) (692,646)\nWeighted average number of outstanding shares at 31 March 135.503.424 137.279.011\n",
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"value": "\n23. Provisions\n(in million EUR) Environmental risks Other risks Total\nNon-current provisions 3,1 22,9 26,0\nCurrent provisions - 1,0 1,0\nAt 31 March 2021 3,1 23,9 27,0\nAt 1 April 2020 4,2 35,2 39,4\nAddition 0,7 3,5 4,2\nUse (1,6) (1,2) (2,8)\nReversal (0,2) (13,2) (13,4)\nChange in consolidation method - (0,4) (0,4)\nAt 31 March 2021 3,1 23,9 27,0\nNon-current provisions 4,1 34,8 38,9\nCurrent provisions 0,1 0,4 0,5\nAt 31 March 2020 4,2 35,2 39,4\nAt 1 April 2019 2,4 24,2 26,6\nAddition 2,6 15,3 17,9\nUse - (1,8) (1,8)\nReversal (0,8) (2,5) (3,3)\nAt 31 March 2020 4,2 35,2 39,4\nThe provision for environmental risks has mainly been set up for clean-up costs relating to the DATS 24 \ufb01lling station activity as well as for land remediation in the context of acquisitions.\nThe other provisions consist among other things of provisions for pending disputes, vacant properties, reinsurance and warranty obligations.\n",
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"value": "\n24. Non-current liabilities related to employee bene\ufb01ts\n(in million EUR) 31.03.21 31.03.20\nDe\ufb01ned contribution plans with a legally guaranteed minimum return 115,7 99,6\nBene\ufb01ts related to the \u2018Unemployment regime with company supplement\u2019 9,2 10,6\nOther post-employment bene\ufb01ts 9,5 8,8\nTotal 134,4 119,0\nColruyt Group o\ufb00ers various types of post-employment bene\ufb01ts. These include retirement bene\ufb01t plans and other arrangements in respect of post-employment bene\ufb01ts. In accordance\nwith IAS 19 \u2018Employee Bene\ufb01ts\u2019, the post-employment bene\ufb01ts are subdivided into either de\ufb01ned contribution plans or de\ufb01ned bene\ufb01t plans.\n\n24.1. De\ufb01ned contribution plans with a legally guaranteed minimum return\nIn Belgium, the Law regarding supplementary pensions (\u2018WAP\u2019) requires employers to guarantee a minimum return on de\ufb01ned contribution plans over the course of the career. For \namounts until 31 December 2015 this minimum return was 3,25% on the employer contributions and 3,75% on employee contributions. As a result of a law change in December 2015,\nthe interest rate to be guaranteed is variable starting from 1 January 2016, based on a mechanism linked to the return of the Belgian OLO bond with a minimum of 1,75% and\na maximum of 3,75%. Since 2016 the minimum return has been 1,75%.\nOwing to these legal changes, and also to the fact that a clear position was taken by the regulatory instances during 2016, and given that reliable estimates can be made for these\nretirement bene\ufb01t plans, the Belgian de\ufb01ned contribution plans are considered as de\ufb01ned bene\ufb01t plans since \ufb01nancial year 2016/17. They are measured in accordance with IAS 19\nbased on the \u2018projected unit credit\u2019 method.\nThe amount resulting from the group\u2019s liabilities related to its de\ufb01ned contribution plans with a legally guaranteed minimum return, as recorded in the consolidated statement of\n\ufb01nancial position, is as follows:\n(in million EUR) 31.03.21 31.03.20\nPresent value of the gross obligation under the de\ufb01ned contribution plans with a legally guaranteed minimum return 294,4 264,3\nFair value of plan assets 178,7 164,7\nDe\ufb01cit/(surplus) of funded plans 115,7 99,6\nTotal liability for employee bene\ufb01ts, of which:\nPortion recognised as non-current liabilities 115,7 99,6\nPortion recognised as non-current assets --\n\nThe evolution in the present value of the gross obligation under the de\ufb01ned contribution plans with a legally guaranteed minimum return can be summarised as follows:\n(in million EUR) 2020/21 2019/20\nAt 1 April 264,3 269,5\nCurrent service cost 16,9 18,7\nInterest expense 4,6 3,4\nExperience adjustments (2,7) (5,1)\nChange of \ufb01nancial assumptions 26,6 (17,1)\nChange of demographic assumptions (10,2) -\nBene\ufb01t payments from plan assets (6,2) (6,4)\nParticipant contributions 3,7 3,6\nExpenses and taxes paid (2,6) (2,3)\nAt 31 March 294,4 264,3\nThe plan assets (EUR 178,7 million) consist entirely of investments in insurance contracts.\nThe evolution of the fair value of the plan assets is as follows:\n(in million EUR) 2020/21 2019/20\nAt 1 April 164,7 153,9\nEmployer contributions 18,1 16,7\nInterest income 3,2 2,2\nReturn on plan assets (2,2) (3,0)\nBene\ufb01t payments from plan assets (6,2) (6,4)\nParticipant contributions 3,7 3,6\nExpenses and taxes paid (2,6) (2,3)\nAt 31 March 178,7 164,7\n\nThe amounts relative to these de\ufb01ned contribution plans with a legally guaranteed minimum return that are recognised in the consolidated income statement and in the consolidated\nstatement of comprehensive income can be summarised as follows:\n(in million EUR) 31.03.21 31.03.20\nTotal service cost\n(1)\n 16,9 18,7\nNet interest cost\n(2)\n1,4 1,2\nComponents recorded in the income statement 18,3 19,9\nExperience adjustments (2,7) (5,1)\nChange of \ufb01nancial assumptions 26,6 (17,1)\nChange of demographic assumptions (10,2) -\nReturn on plan assets 2,2 3,0\nComponents recorded in other comprehensive income 15,9 (19,2)\n(1) Included under \u2018Employee bene\ufb01t expenses\u2019 in the consolidated income statement.\n(2) Included under \u2018Net \ufb01nancial result\u2019 in the consolidated income statement.\nThe main actuarial assumptions that were used in the calculation of the liabilities related to the de\ufb01ned contribution plans with a legally guaranteed minimum return can be\nsummarised as follows:\n\u2022 discount rate: : 0,95% compared to 1,75% last \ufb01nancial year;\n\u2022 price in\ufb02ation: 1,80% (same as for previous \ufb01nancial year);\n\u2022 salary in\ufb02ation: 2,30% (same as for previous \ufb01nancial year).\nDescription of the main risks\nColruyt Group is exposed by its de\ufb01ned bene\ufb01t plans to a number of risks, of which the most important ones are explained below:\nVolatility of plan assets - investment risk\nThe retirement bene\ufb01t liabilities are calculated using a discount rate determined by prime company returns. In the event the plan assets do not reach this level of return, the de\ufb01ned\nbene\ufb01t liabilities on account of Colruyt Group may increase. Colruyt Group reduces the investment risk by investing in insurance contracts instead of equity instruments.\nInterest risk\nA decrease in returns will increase the retirement bene\ufb01t liabilities, however this will be partly compensated by an increase in value of bonds held by the retirement bene\ufb01t plans.\nLife expectancy\nThe retirement bene\ufb01t liabilities mainly concern bene\ufb01ts that are provided to the participant during his or her lifetime. An increase in life expectancy will therefore lead to an increase\nin retirement bene\ufb01t liabilities.\nSalary expectancy\nThe fair value of retirement bene\ufb01t liabilities is calculated based on the current and estimated future salary of the participants in the retirement bene\ufb01t plans. As a result an increase in\nsalary of the participants in the retirement bene\ufb01t plan will lead to an increase in the retirement bene\ufb01t liabilities.\n\n24.2. Bene\ufb01ts related to \u2018Unemployment regime with company supplement\u2019\n(in million EUR) 2020/21 2019/20\nAt 1 April 10,6 18,9\nAddition\n(1)\n0,5 0,9\nUse (1,0) (1,3)\nNet interest expense\n(2)\n0,1 0,3\nExperience adjustments\n(3)\n(0,7) -\nChange of \ufb01nancial assumptions\n(3)\n0,7 (0,4)\nChange of demographic assumptions\n(3)\n(1,0) (7,8)\nAt 31 March 9,2 10,6\n(1) Included under \u2018Employee bene\ufb01t expenses\u2019 in the consolidated income statement.\n(2) Included under \u2018Net \ufb01nancial result\u2019 in the consolidated income statement.\n(3) Included in the consolidated statement of comprehensive income.\nThe possibility to retire early, as it exists within Colruyt Group for employees of its Belgian entities, is based on the \u2018Unemployment regime with company supplement\u2019 applicable in\nBelgium. The accounting principles in respect of the liabilities and costs related to this system are included under note 1.4. Other signi\ufb01cant accounting policies.\nColruyt Group regularly reviews the long-term assumptions in respect of these liabilities. For this \ufb01nancial year the following assumptions were used:\n\u2022 discount rate: 1,20% compared to 1,80% for the previous \ufb01nancial year;\n\u2022 salary in\ufb02ation: 2,30% (same as for previous \ufb01nancial year).\nThe weighted average duration of the liability for bene\ufb01ts under the \u2018Unemployment regime with company supplement\u2019 is 15,78 years, as compared to 17,20 years in the previous year.\n24.3. Other post-employment bene\ufb01ts\n(in million EUR) 2020/21 2019/20\nAt 1 April 8,8 8,7\nAddition\n(1)\n 1,0 0,9\nUse (0,5) (0,5)\nNet interest expense\n(2)\n 0,2 0,1\nReturn on plan assets\n(3)\n- (0,1)\nExperience adjustments\n(3)\n(0,4) 0,1\nChange of \ufb01nancial assumptions\n(3)\n 0,8 (0,4)\nChange of demographic assumptions\n(3)\n(0,4) -\nAt 31 March 9,5 8,8\n(1) Included under \u2018Employee bene\ufb01t expenses\u2019 in the consolidated income statement.\n(2) Included under \u2018Net \ufb01nancial result\u2019 in the consolidated income statement.\n(3) Included in the consolidated statement of comprehensive income.\n\nOther post-employment bene\ufb01ts payable at retirement consist of long-service bene\ufb01ts (Belgian entities) and legal compensations (French and Indian entities).\nFor the long-service bene\ufb01ts (Belgian entities), Colruyt Group uses the following parameters:\n\u2022 discount rate: 1,10% compared to 1,75% for previous \ufb01nancial year;\n\u2022 salary in\ufb02ation: 2,30% (same as previous \ufb01nancial year).\nFor the legally established bene\ufb01ts, the following parameters are used:\n\nFrench entities:\n\u2022 discount rate: 1,15% compared to 1,75% for previous \ufb01nancial year;\n\u2022 salary in\ufb02ation: 1,75% (same as for previous \ufb01nancial year).\nIndian entities:\n\u2022 discount rate: 6,80% (same as for previous \ufb01nancial year);\n\u2022 salary in\ufb02ation: 10,00% (same as for previous \ufb01nancial year).\n\nChanges to the main assumptions impact the group\u2019s main employee bene\ufb01ts-related liabilities as follows:\n(in million EUR)\nDe\ufb01ned contribution plans\nwith a legally guaranteed\nminimum return\nBene\ufb01ts related to the\n\u2018Unemployment regime with\ncompany supplement\u2019\nLong-service bene\ufb01ts\n(Belgian entities)\nLegally established bene\ufb01ts\n(French and Indian entities)\n31.03.21 31.03.20 31.03.21 31.03.20 31.03.21 31.03.20 31.03.21 31.03.20\nBase scenario 115,7 99,6 9,2 10,6 4,1 3,8 5,4 5,0\nDiscount rate + 0,5% 94,8 78,2 8,6 9,7 3,8 3,6 5,0 4,6\nDiscount rate - 0,5% 139,0 118,6 9,9 11,5 4,4 4,1 5,9 5,5\nSalary in\ufb02ation + 0,5% 124,3 120,6 9,9 11,5 4,1 3,8 5,9 5,4\nSalary in\ufb02ation - 0,5% 107,7 80,3 8,2 9,7 4,1 3,8 5,1 4,7\nThe above are purely hypothetical changes in individual assumptions, keeping all other assumptions unchanged: economic factors and their changes will o\ue604en impact more than one\nassumption at a time and the impact of changes in assumptions is not linear. As a result, the information above does not necessarily provide a reasonable re\ufb02ection of future results.\n",
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"value": "\n25. Interest-bearing liabilities\n25.1. Terms and repayment schedule\n(in million EUR) < 1 year 1-5 years > 5 years Total\nLease and similar liabilities 41,2 126,7 74,9 242,8\nBank borrowings 189,3 31,9 - 221,2\nTotal at 31 March 2021 230,5 158,6 74,9 464,0\nFinance lease and similar liabilities 26,5 81,9 49,9 158,3\nBank borrowings 1,5 3,7 1,9 7,1\nTotal at 31 March 2020 28,0 85,6 51,8 165,4\nThe interest-bearing liabilities consist mainly of lease liabilities and bank borrowings. The increase compared to the previous reporting period is the result of the withdrawal of\nshort-term \ufb01nancing and the full consolidation of The Fashion Society.\n\n25.2. Repayment schedule lease liabilities\n(in million EUR) 31.03.21 31.03.20\n< 1 year 43,5 28,1\n1-5 years 132,9 86,9\n> 5 years 77,5 53,1\nTotal undiscounted lease payments 253,9 168,1\n\n25.3. Repayment schedule bank borrowings and others\n(in million EUR)\nTotal Interest Principal Total Interest Principal\n31.03.21 31.03.21 31.03.21 31.03.20 31.03.20 31.03.20\n< 1 year 189,5 0,2 189,3 1,7 0,2 1,5\n1-5 years 32,4 0,5 31,9 4,2 0,5 3,7\n> 5 years - - - 2,3 0,4 1,9\nTotal 221,9 0,7 221,2 8,2 1,1 7,1\n",
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"value": "\n26. Trade payables, liabilities related to employee bene\ufb01ts and other liabilities\n(in million EUR) 31.03.21 31.03.20\nTrade payables (non-current) 1,6 1,5\nTotal trade payables (non-current) 1,6 1,5\nOther liabilities (non-current) 14,8 0,7\nTotal other liabilities (non-current) 14,8 0,7\nTrade payables 1.286,5 1.208,3\nGuarantees received and advances on work in progress 32,8 29,0\nTotal trade payables (current) 1.319,3 1.237,3\nCurrent liabilities related to employee bene\ufb01ts 539,8 488,4\nVAT, duties and other operating taxes 58,0 56,4\nDividends 0,6 0,5\nDeferred income and accrued costs 9,9 11,1\nDerivative \ufb01nancial instruments \u2013 cash \ufb02ow hedging instruments 0,3 -\nOther 5,1 4,4\nTotal liabilities related to employee bene\ufb01ts and other liabilities (current) 613,7 560,8\nTerms and repayment schedule\n(in million EUR) < 1 year 1-5 years > 5 years Total\nTrade payables (non-current) - 0,7 0,9 1,6\nOther liabilities (non-current) - 14,8 - 14,8\nTrade payables (current) 1.319,3 - - 1.319,3\nLiabilities related to employee bene\ufb01ts and other liabilities (current) 613,7 - - 613,7\nTotal at 31 March 2021 1.933,0 15,5 0,9 1.949,4\nTrade payables (non-current) - 0,9 0,6 1,5\nOther liabilities (non-current) - 0,7 - 0,7\nTrade payables (current) 1.237,3 - - 1.237,3\nLiabilities related to employee bene\ufb01ts and other liabilities (current) 560,8 - - 560,8\nTotal at 31 March 2020 1.798,1 1,6 0,6 1.800,3\n",
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"value": "\n27. Risk management\n27.1. Risks related to \ufb01nancial instruments\nA. Currency risk\nColruyt Group\u2019s operational entities are located in the euro zone, except for the activities in India, Hong Kong and Africa.\nThe exchange rate risk incurred when consolidating revenues and costs of subsidiaries not reporting in euro is not hedged.\nIn addition, Colruyt Group incurs a transactional currency risk on purchases in foreign currency. Colruyt Group uses derivative \ufb01nancial instruments to hedge its exposure to this type of\ncurrency risk and to certain in\ufb02ation risks, with no speculative purposes.\nExchange results incurred when settling purchase transactions in foreign currencies are recognised immediately in pro\ufb01t or loss.\nColruyt Group\u2019s exposure to exchange rate \ufb02uctuations is based on the following positions in foreign currencies:\n(in million EUR)\nNet position\n31.03.21 31.03.20\nEUR/INR 0,9 0,4\nUSD/EUR (0,2) (1,8)\nCAD/EUR - (0,1)\nNZD/EUR (0,1) -\nTotal 0,6 (1,5)\nThe net positions per currency are presented before intra-group eliminations. A positive amount implies that entities of Colruyt Group have a net receivable in the \ufb01rst currency. The\nsecond currency of the pair is the functional currency of the Colruyt Group entity concerned.\nThe impact of exchange rate changes compared to the euro is relatively limited.\nB. Interest rate risk\nGiven the limited size of non-current borrowings and lease liabilities in the statement of \ufb01nancial position, Colruyt Group does not hedge its interest rate risk.\nOn 31 March 2021 the total amount of bank and other borrowings was EUR 221,2 million (non-current and current) or 4,3% of the balance sheet total (EUR 7,1 million on 31 March\n2020) and 78,1% of the net cash and cash equivalents. In 2020/21 the Group withdrew EUR 176,7 million of short-term \ufb01nancing, whereas no short term \ufb01nancing was withdrawn in\n2019/20. Most of these borrowings are at a \ufb01xed interest rate.\nColruyt Group\u2019s lease liabilities amount to EUR 242,8 million in the current \ufb01nancial year, as against just EUR 158,3 million in the previous \ufb01nancial year. The increase in the lease\nliabilities is mainly explained by the full consolidation of The Fashion Society NV as from \ufb01nancial year 2020/21. The lease liabilities are recognised under IFRS 16 with a \ufb01xed interest \nrate.\nA change in interest rates would not have a material e\ufb00ect on the consolidated income statement or on future cash \ufb02ows of Colruyt Group.\n\nC. Credit risk\nThe credit risk in relation to trade receivables is limited since most of the retail customers of Colruyt Group pay cash. The main part of Colruyt Group\u2019s receivables is linked with\nthe wholesale activity for which Colruyt Group applies payment terms that are common in the industry. Risks are mainly limited by the regular follow-up of the credit rating of the\nwholesale customers and the independent storekeepers to which goods or services are delivered. If necessary, Colruyt Group requires bank guarantees. The credit risk is spread\namongst a relatively large number of customers. Solucious NV has covered its credit risk by taking out credit insurance.\nCertain customers provide o\ufb00-balance sheet bank guarantees in order to secure the collectability of Colruyt Group\u2019s receivables on them. For the current reporting period non-\nrecognised bank guarantees were received from several customers having total outstanding debts of EUR 29,6 million (compared to EUR 34,4 million for the previous reporting period).\nThe collectability of this amount was secured by bank guarantees for an amount of EUR 24,9 million (compared to EUR 28,0 million for the previous reporting period).\nFor the calculation of the expected credit losses under IFRS 9 \u2019Financial Instruments\u2019, Colruyt Group applies the following approaches:\n- the simpli\ufb01ed approach based on a provision matrix; and\n- the general method, under which credit losses are determined at the level of the individual receivable.\nThe choice depends on speci\ufb01c circumstances.\nD. Liquidity risk\nFinco NV and Finco France SAS are Colruyt Group\u2019s \ufb01nancial coordinators, and ensure that all entities of Colruyt Group have access to the \ufb01nancial resources they need. Finco NV and\nFinco France SAS apply a cash pooling system, i.e. any excess in cash and cash equivalents within entities of the group is used for shortages in other entities of the group. Finco NV\nand Finco France SAS are also responsible for the investment of Colruyt Group\u2019s cash and cash equivalents. Finco NV and Finco France SAS use cash projections to follow up on Colruyt\nGroup\u2019s liquidity. Over the past few years Colruyt Group has made very limited use of any form of external \ufb01nancing.\nE. Other market risks\nColruyt Group\u2019s reinsurance entity, Locr\u00e9 SA, manages a portfolio of \ufb01nancial instruments (\ufb01xed interest-bearing instruments and equity instruments). These are used to cover\nthe reinsurance risk. At 31 March 2021 the total value of Colruyt Group\u2019s current \ufb01nancial assets amount to EUR 36,4 million (EUR 27,8 million per 31 March 2020); of which\nEUR 27,0 million is part of the investment portfolio of Locr\u00e9 SA (EUR 23,3 million as per 31 March 2020). Fluctuations in market values and other market parameters of these\ninstruments can therefore have an impact on Colruyt Group\u2019s \ufb01nancial result. In total, Colruyt Group recognised a net upward revaluation of EUR 2,7 million during this \ufb01nancial year (a \nnet write-o\ufb00 of EUR -1,3 million during the previous reporting period).\nThe ratio of the current investment portfolio to net cash and cash equivalents of Colruyt Group amounts to 12,8% (10,6% for the previous reporting period).\nF. Financial assets and liabilities per category and per class\nIn accordance with IFRS 7 \u2018Financial Instruments: Disclosures\u2019 and IFRS 13 \u2018Fair Value Measurement\u2019, \ufb01nancial instruments measured at fair value are classi\ufb01ed using a fair value \nhierarchy\n\n(in million EUR)\nMeasurement at fair value\nAmortised cost\nQuoted prices\nLevel 1\nObservable\nmarket prices\nLevel 2\nNon-observable\nmarket prices\nLevel 3 Total\nFinancial assets at fair value through other comprehensive\nincome\nEquity investments - - - 16,5 16,5\nCash \ufb02ow hedging instruments - - 3,3 - 3,3\nFinancial assets at fair value through pro\ufb01t or loss\nEquity investments - 10,9 - 0,1 11,0\nFixed-income securities - 16,1 - - 16,1\nCompound instruments - - - 95,0 95,0\nFinancial assets at amortised cost\nTerm deposits 6,1 - - - 6,1\nReceivables 663,5 - - - 663,5\nCash and cash equivalents 284,5 - - - 284,5\nTotal at 31 March 2021 954,1 27,0 3,3 111,6 1.096,0\nFinancial liabilities\nInterest-bearing and other liabilities 480,3 - - - 480,3\nTrade payables 1.319,3---1.319,3\nCash \ufb02ow hedging instruments - 0,3 0,3\nBank overdra\ue604s 1,2---1,2\nTotal at 31 March 2021 1.800,8 - 0,3 - 1.801,1\nFinancial assets at fair value through other comprehensive\nincome\nEquity investments - - - 14,0 14,0\nCash \ufb02ow hedging instruments 0,2\n0,2\nFinancial assets at fair value through pro\ufb01t or loss\nEquity investments - 8,5 - 0,5 9,0\nFixed-income securities - 14,8 - - 14,8\nFinancial assets at amortised cost\nTerm deposits 4,3---4,3\nReceivables 636,3---636,3\nCash and cash equivalents 263,8 - - - 263,8\nTotal at 31 March 2020 904,4 23,3 0,2 14,5 942,4\nFinancial liabilities\nInterest-bearing and other liabilities 167,6 - - - 167,6\nTrade payables 1,237,3 - - - 1.273,3\nBank overdra\ue604s 0,5---0,5\nTotal at 31 March 2020 1.405,4 - - - 1.405,4\n\nThe fair value hierarchy is based on the inputs used to measure \ufb01nancial assets and liabilities at measurement date. The following three levels are distinguished:\n\u2022 Level 1: inputs used for measurement of fair value are o\ufb03cially quoted prices (unadjusted) in active markets for identical assets or liabilities.\n\u2022 Level 2: the fair value of \ufb01nancial instruments not traded on an active market is determined using valuation techniques. These techniques use inputs of observable market prices,\nif available, as much as possible and avoid reliance on entity-speci\ufb01c estimations.\n\u2022 Level 3: \ufb01nancial instruments for which fair value is determined with valuation techniques using certain parameters not based on observable market data.\nFor the amounts recognised at \u2018Amortised cost\u2019 we can conclude that the carrying amount equals the fair value in most cases due to the nature of the instrument or\ndue to the short-term character. Those cases whereby the amortised cost deviates from the fair value are not material.\n\nFor the amounts measured at fair value we refer to note 14. Financial assets, which describes how the fair value is measured. \n\nOn 12 June 2020, Colruyt Group subscribed to a \ufb01rst tranche of convertible bonds with a 24-month maturity, issued by the associate Virya Energy NV in an amount of EUR 63,9 million.\nOn 15 January 2021, this amount was increased to EUR 97,4 million with the subscription of a second tranche of convertible bonds with the same maturity date as the \ufb01rst tranche\n(12 June 2022). The carrying amount of EUR 95,0 million corresponds to the conversion price and re\ufb02ects the fair value at 31 March 2021. This compound instrument is measured at\nfair value and included in the category 'Financial assets at fair value through pro\ufb01t or loss'.\nThe \ufb01nancial assets classi\ufb01ed under level 3, include, in addition to the Virya Energy NV convertible bonds, amongst others the investments in the holding company So\ufb01ndev IV NV, in\nthe investment funds Good Harvest Belgium I SRL and Blue Horizon Ventures I SCSp RAIF and in North Sea Wind CV, in which Colruyt Group does not have a signi\ufb01cant in\ufb02uence.\nThe opening and closing balance of the investments classi\ufb01ed under level 3 can be reconciled as follows:\n(in million EUR) 2020/21 2019/20\nAt 1 April 14,5 8,9\nAcquisitions 97,9 -\nCapital increases 0,3 3,1\nCapital decreases (3,5) -\nFair value adjustments through other comprehensive income 2,8 2,5\nOther (0,4) -\nAt 31 March 111,6 14,5\n\n\n27.2. Other risks\nA. COVID-19 health crisis\nFrom the end of \ufb01nancial year 2019/20 onwards, Colruyt Group has experienced diverse impacts of the COVID-19 health crisis. Certain income statement items (notably revenue, gross\npro\ufb01t, services and miscellaneous goods, employee bene\ufb01t expenses and share in the result of investments) were signi\ufb01cantly impacted by the COVID-19 crisis. The COVID-19 impact, \nhowever, could not be isolated in an unambiguous manner.\nThe food stores processed higher volumes, which positively in\ufb02uenced revenue at the end of 2019/20 and in 2020/21. As a result of the COVID-19 crisis, all non-essential stores in\nBelgium, including the group's non-food stores (Dreamland, Dreambaby, The Fashion Society NV and Bike Republic), were required to temporarily close (from 18 March to 10 May 2020,\nas well as in November 2020). The government-enforced closure of all hospitality businesses in Belgium resulted in a revenue decrease at Solucious NV. Volumes of the DATS 24 NV\n\ufb01lling stations also declined as a result of the COVID-19 crisis.\n\nIn order to meet the higher volumes, Colruyt Group strengthened its food stores, and its logistics and production departments with both internal and external employees. As a token \nof gratitude for the e\ufb00orts made, Colruyt Group also granted additional compensation and leave days to its employees. The group continues to implement measures at all its sites to\nprotect the health and safety of all those present and to ensure the continuity of the operations. The costs related to the increased activities and the measures implemented were \nincluded in the income statement for the \ufb01nancial year 2020/21. Colruyt Group has set up provisions to cover COVID-19 related inventory risks as well as other risks and costs.\nThanks to the group\u2019s risk management system, continuity and other risks are being monitored on a regular basis, both in the subsidiaries and in the companies in which Colruyt Group\nhas an interest. To date, the group has no knowledge of information that would lead to a material adjustment of the results or the notes thereto.\nB. Other\nColruyt Group is further exposed to various other risks that are not necessarily \ufb01nancial in nature, but nevertheless have the potential to impact Colruyt Group\u2019s \ufb01nancial position. For a\ndescription of risks other than the ones mentioned above and of how Colruyt Group manages its exposure to these risks, we refer to the Corporate Governance section. In this respect,\nwe also refer to the Audit Committee, which regularly discusses the risk reports of the Risk Management department (internal audit).\n",
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"value": "\n28. O\ue602-balance sheet rights and commitments\nColruyt Group has a number of commitments which are not recognised in the statement of \ufb01nancial position. These are mainly contractual obligations related to future acquisitions of\nproperty, plant and equipment and future purchases of goods and services.\nThe amounts due in respect of these commitments are as follows:\n(in million EUR) 31.03.21 < 1 year 1-5 years > 5 years\nLease arrangements as lessee\n(1)\n4,1 1,8 2,3 -\nCommitments relating to the acquisition of property, plant and equipment 64,5 63,5 1,0 -\nCommitments relating to purchases of goods 191,0 179,9 11,1 -\nOther commitments 19,9 7,7 11,0 1,2\n(in million EUR) 31.03.20 < 1 year 1-5 years > 5 years\nLease arrangements as lessee 2,7 1,0 1,7 -\nCommitments relating to the acquisition of property, plant and equipment 58,4 54,9 3,5 -\nCommitments relating to purchases of goods 146,3 123,9 20,5 1,9\nOther commitments 22,2 15,3 6,9 -\n(1) Leases outside the scope of IFRS 16.\n\nThe o\ufb00-balance sheet commitments for lease arrangements in a lessee capacity amount to EUR 4,1 million (EUR 2,7 million at 31 March 2020) and relate to short-term leases or leases \nof low-value assets. In addition, these o\ufb00-balance sheet commitments also contain arrangements that do not meet the de\ufb01nition of a lease.\nThe income statement includes rental and rental-related charges in respect of movables in the amount of EUR 18,7 million (EUR 15,8 million for the previous reporting period). These\nrental charges mainly result from cancellable lease arrangements that do not meet the de\ufb01nition of a lease.\nThe commitments relating to the acquisition of property, plant and equipment for an amount of EUR 64,5 million (EUR 58,4 million in the previous reporting period) consist mainly of \ncontractual commitments for the acquisition of land and buildings.\n\nThe commitments relating to purchases of goods for an amount of EUR 191,0 million (EUR 146,3 million in the previous reporting period) are the result of forward contracts concluded \nwith suppliers in order for Colruyt Group to ensure the su\ufb03cient supply of certain trade goods, as well as of purchase commitments in respect of electricity and green certi\ufb01cates, and\nthe commitments by The Fashion Society NV to purchase clothing collections.\n\u2018Other commitments\u2019 include commitments resulting from various non-cancellable forward contracts regarding ICT services (mainly for so\ue604ware maintenance and development) for an\namount of EUR 19,9 million (EUR 22,2 million in the previous reporting period).\nIn addition to these commitments Colruyt Group also has certain rights which are not recognised in the statement of \ufb01nancial position. Occasionally Colruyt Group leases out certain\nimmovable assets under lease arrangements.\nThe amounts to be received in relation to these rights are to be classi\ufb01ed as follows:\n(in million EUR) 31.03.21 < 1 year 1-5 years > 5 years\nLease arrangements as lessor 7,6 4,3 3,3 -\n(in million EUR) 31.03.20 < 1 year 1-5 years > 5 years\nLease arrangements as lessor 7,5 4,0 3,5 -\nThe o\ufb00-balance sheet commitments for lease arrangements amount to EUR 7,6 million (EUR 7,5 million as per 31 March 2020) and mainly relate to operating lease arrangements as\nlessor in respect of subleased assets.\nThe rights resulting from non-cancellable agreements in respect of movables are not material.\n",
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"value": "\n29. Contingent liabilities and contingent assets\nContingent liabilities and contingent assets are all those items in relation to third parties which are not recognised in the statement of \ufb01nancial position, in accordance with\nIAS 37 \u2018Provisions, Contingent Liabilities and Contingent Assets\u2019.\nThe table below gives an overview of all contingent liabilities of Colruyt Group.\n(in million EUR) 31.03.21 31.03.20\nDisputes 1,9 6,6\nOther 0,6 0,1\nAt balance sheet date there were a limited number of legal actions outstanding against Colruyt Group which, although disputed, constitute a contingent liability of EUR 1,9 million\n(compared to EUR 6,6 million in the previous reporting period). The pending cases primarily concern commercial law claims.\nAs was the case last year, there are no contingent liabilities for pending cases in respect of taxation law, common law or social law. \u2018Other\u2019 contingent liabilities represent guarantees\nprovided by Colruyt Group towards \ufb01nancial institutions. These guarantees consist of buyback commitments supplied as an additional guarantee for the \ufb01nancing of a\ufb03liated \nindependent storekeepers for an amount of EUR 0,6 million (compared to EUR 0,1 million in the previous reporting period).\nWhen acquiring interests and determining goodwill, a conditional variable compensation is applied, with the most accurate estimate possible of the amount to be \ufb01nally calculated at\nthe end of the valuation period.\nColruyt Group expects no signi\ufb01cant \ufb01nancial disadvantages to be derived from these liabilities.\nThere are no material contingent assets to be reported.\n",
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"value": "\n30. Dividends paid and proposed\nOn 6 October 2020 a gross dividend of EUR 1,35 per share was paid to the shareholders.\nFor the \ufb01nancial year 2020/21, the Board of Directors has proposed a gross dividend of EUR 1,47 per share, which will be declared payable from 5 October 2021. As the decision to\ndistribute a dividend is to be considered an event a\ue604er reporting date which is not to be included in the statement of \ufb01nancial position, this dividend, which is still to be approved at\nthe General Meeting of Shareholders of 29 September 2021, is therefore not recorded as a liability in the statement of \ufb01nancial position.\nTaking into account that the distribution proposed by the Board of Directors relates to 134.333.807 shares (a\ue604er deduction of treasury shares), as determined on 11 June 2021, the\ntotal amount of proposed dividends is EUR 197,5 million.\n",
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"value": "\n31. Related parties\nAn overview of related party transactions is given below. In this note, only the transactions which were not eliminated in the consolidated \ufb01nancial statements are presented.\nIn accordance with IAS 24, \u2018Related Party Disclosures\u2019, Colruyt Group identi\ufb01es di\ufb00erent categories of related parties:\na) Colruyt Group\u2019s key managers (see section Corporate Governance) and relatives;\nb) entities that control Colruyt Group: Korys NV controlled by Stichting Administratiekantoor Cozin (see section Corporate Governance); \nc) associates (as disclosed under note 12. Investments in associates);\nd) joint ventures (as disclosed under note 13. Investments in joint ventures); and\ne) entities that are controlled by members of the key management personnel of Colruyt Group: with these entities Colruyt Group has no material transactions; except with Smartmat NV.\n\n31.1. Related party transactions excluding key management personnel compensation\n(in million EUR) 2020/21 2019/20\nRevenue 42,3 58,2\nCosts 11,6 2,8\nReceivables 109,8 7,3\nLiabilities 0,8 0,2\nDividends paid 106,9 109,8\nThe amounts disclosed above result from transactions made on terms equivalent to those that prevail in arm\u2019s length transactions between independent parties.\nTransactions with various related parties generated revenue for an amount of EUR 42,3 million (EUR 58,2 million in the previous reporting period). In the current \ufb01nancial year, Eoly\nEnergy NV was contributed to Virya Energy NV, with a realised gain of EUR 30,7 million, while \ufb01xed assets were also sold to associates. During the previous \ufb01nancial year a gain of\nEUR 44,6 million was recognised on the transaction in which the shares of Parkwind NV were contributed into Virya Energy NV. In addition, a dividend of EUR 10,3 million was received\nfrom Vendis Capital NV.\nIn transactions with Virya Energy NV, Colruyt Group and Korys took the necessary measures under the con\ufb02ict of interest rules. We refer to the Corporate Governance section for more\ndetails.\nThe costs arising from transactions with various related parties amount to EUR 11,6 million and mainly relate to the purchase of energy-related products (EUR 4,9 million). This \ufb01gure\nalso includes EUR 3,3 million of purchases of trade goods for from entities controlled by persons belonging to the key management of Colruyt Group (previous reporting period\nEUR 1,9 million). In addition, trade goods were purchased from and fees paid to joint ventures in the amount of to EUR 2,7 million (previous reporting period EUR 0,8 million). \nThe outstanding receivables from related parties amounting to EUR 109,8 million (EUR 7,3 million in the previous reporting period) relate largely to receivables in respect of associates, \nconsisting mainly of compound instruments at arm\u2019s length conditions.\nThe outstanding liabilities towards related parties amount to EUR 0,8 million (EUR 0,2 million in the previous reporting period). The amount in the current \ufb01nancial year relates mainly\nto transactions with entities controlled by persons belonging to the key management of Colruyt Group.\n\n31.2. Key management personnel compensation\nThe compensation awarded to key management personnel is summarised below. All amounts are gross amounts before taxes. Social security contributions were paid on these\namounts.\n(in million EUR)\nRemuneration\n2020/21\nNumber of\npersons/shares\n2020/21\nRemuneration\n2019/20\nNumber of\npersons/shares\n2019/20\nBoard of Directors 910\nFixed remuneration (directors\u2019 fees) 1,0 1,0\nSenior management 13 13\nFixed remuneration 4,1 3,7\nVariable remuneration 2,7 2,5\nPayments into de\ufb01ned contribution plans and other components 1,0 0,6\nShare-based payments ---65\nMore information regarding the di\ufb00erent components of compensation for key management personnel can be found in the remuneration report (see section Corporate Governance) as \nprepared by the Remuneration Committee.\n",
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"value": "\n32. Events after the reporting date\nA\ue604er the year end, Colruyt Group continues to experience diverse impacts of the COVID-19 health crisis. From 27 March to 26 April 2021, shopping in all non-essential stores in\nBelgium, including Colruyt Group\u2019s non-food stores, was by appointment.\nThe group continues to implement measures at all its sites to protect the health and safety of all those present and to ensure the continuity of the operations. These measures are\nbeing monitored on a regular basis and adjusted as needed based on the latest information available. The costs related to the implemented measures will continue to be re\ufb02ected in \nthe income statement for \ufb01nancial year 2021/22.\nOn 23 April 2021, Colruyt Group acquired 100% of the shares of Culinoa, thereby strengthening Colruyt Group's position in the foodservice market in Belgium. On 30 April 2021, Colruyt\nGroup acquired 100% of the shares of the \ufb01tness chain JIMS.\nNeither acquisition transaction will have a material impact on Colruyt Group's net result in the 2021/22 \ufb01nancial year.\nVirya Energy NV is included in the consolidation of Colruyt Group until 31 December 2020. A\ue604er Virya Energy NV\u2019s balance sheet date, Korys Investments NV made a contribution in kind\nto Virya Energy NV of 100% of the shares of Korys Renewable Energy BV (and the underlying stake in Sanchore Renewable Private Limited) and a receivable on Korys Renewable Energy\nBV, as a result of which Colruyt Group's share in Virya Energy NV has reduced to 60%. In addition, in February 2021, Virya Enegry NV bought out the minority shareholders of Eurowatt\nGroup thus acquiring 100% of the shares and full control of Eurowatt Group. These transactions will have no material impact on Colruyt Group's net result in \ufb01nancial year 2021/22.\nA\ue604er period-end, 452.765 treasury shares were purchased for an amount of EUR 22,4 million. On 11 June 2021, Colruyt Group held 1.821.153 treasury shares, which represented 1,34%\nof the total number of shares issued.\nThere were no further signi\ufb01cant events a\ue604er the balance sheet date.\n",
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"value": "\n\n\n33. Independent auditor\u2019s remuneration\n\n\n\n\nThe table below provides an overview of remuneration paid to the independent auditor and its associated parties for services rendered to Colruyt Group.\n(in million EUR) 2020/21 2019/20\nAudit assignments 0,9 0,8\nTotal 0,9 0,8\nThe consideration paid for audit services was EUR 0,9 million, of which EUR 0,2 million was recognised at the level of the Company and EUR 0,7 million was recognised at the level of\nits subsidiaries.\nFor non-audit services, such as other control assignments, tax advice and other assignments, the costs are negligible.\n\n\n",
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"value": "\n34. List of consolidated entities\n\n34.1. Company\nEtn. Fr. Colruyt NV Edingensesteenweg 196 1500 Halle, Belgium 0400 378 485 -\n34.2. Subsidiaries\nAgripartners NV Edingensesteenweg 196 1500 Halle, Belgium 0716 663 417 100%\nBanden Deproost BV Zinkstraat 6 1500 Halle, Belgium 0424 880 586 100%\nBavingsveld NV Edingensesteenweg 196 1500 Halle, Belgium 0441 486 194 100%\nBio-Planet NV Victor Demesmaekerstraat 167 1500 Halle, Belgium 0472 405 143 100%\nBuurtwinkels OKay NV Victor Demesmaekerstraat 167 1500 Halle, Belgium 0464 994 145 100%\nCodevco IV NV Edingensesteenweg 196 1500 Halle, Belgium 0716 663 615 100%\nCodevco V BV Edingensesteenweg 196 1500 Halle, Belgium 0739 918 869 100%\nCodevco VI BV Edingensesteenweg 196 1500 Halle, Belgium 0739 913 228 100%\nCodevco VII BV Edingensesteenweg 196 1500 Halle, Belgium 0760 300 252 100%\nCodevco VIII NV Edingensesteenweg 196 1500 Halle, Belgium 0760 300 846 100%\nCodifrance SAS Zone Industrielle de Saint Barth\u00e9l\u00e9my\nRue de Saint Barth\u00e9l\u00e9my 66\n45110 Ch\u00e2teauneuf-sur-Loire,\nFrance\n824 116 099 100%\nColim CVBA Edingensesteenweg 196 1500 Halle, Belgium 0400 374 725 100%\nColimpo Private Limited Unit 08-09, 13\ue608\ue609 \ufb02oor,\nNew Mandarin Plaza, Tower A\n14, Science Museum Road,\nTsimshatsui East\nKowloon, Hongkong 59139630 000 11 18 0 100%\nColimpo NV Edingensesteenweg 196 1500 Halle, Belgium 0685 762 581 100%\nColruyt Afrique SAS Sacre Coeur III VDN, Villa num\u00e9ro 10684,\nBo\u00eete Postal 4579\nDakar, Senegal SN DKR 2020 B 13136 100%\nColruyt Cash and Carry NV Edingensesteenweg 196 1500 Halle, Belgium 0716 663 318 100%\nColruyt Gestion SA Rue F.W. Rai\ufb00eisen 5 2411 Luxembourg,\nGrand Duchy of Luxembourg\nB137485 100%\nColruyt Group Services NV Edingensesteenweg 196 1500 Halle, Belgium 0880 364 278 100%\nColruyt IT Consultancy India Private Limited Building N\ue60a 21, Mindspace, Raheja IT Park,\nSurvey N\ue60a 64 (Part) Hi-Tech City\nMadhapur, Hyderabad, Telangana State,\nIndia - 500081\nU72300TG2007\nPTC053130\n100%\nColruyt Luxembourg SA Rue F.W. Rai\ufb00eisen 5 2411 Luxembourg,\nGrand Duchy of Luxembourg\nB124296 100%\nColruyt Retail France SAS Zone Industrielle, Rue des Entrep\u00f4ts 4 39700 Rochefort-sur-Nenon, France 789 139 789 100%\n\nComans NV Edingensesteenweg 196 1500 Halle, Belgium 0462 732 956 100%\nComant NV Edingensesteenweg 196 1500 Halle, Belgium 0604 984 743 100%\nCombru NV Edingensesteenweg 196 1500 Halle, Belgium 0442 944 956 100%\nComels NV Edingensesteenweg 196 1500 Halle, Belgium 0820 198 247 100%\nComgen NV Edingensesteenweg 196 1500 Halle, Belgium 0404 020 638 100%\nComgil NV Edingensesteenweg 196 1500 Halle, Belgium 0739 995 974 100%\nComkro NV Edingensesteenweg 196 1500 Halle, Belgium 0693 920 677 100%\nComlie NV Edingensesteenweg 196 1500 Halle, Belgium 0560 926 056 100%\nCommol NV Edingensesteenweg 196 1500 Halle, Belgium 0684 490 495 100%\nComnie NV Edingensesteenweg 196 1500 Halle, Belgium 0715 711 530 100%\nComnik NV Edingensesteenweg 196 1500 Halle, Belgium 0741 814 626 100%\nDATS 24 NV Edingensesteenweg 196 1500 Halle, Belgium 0893 096 618 100%\nDavytrans NV Edingensesteenweg 196 1500 Halle, Belgium 0413 920 972 100%\nDreambaby NV Edingensesteenweg 196 1500 Halle, Belgium 0472 630 817 100%\nDreamland NV Edingensesteenweg 196 1500 Halle, Belgium 0448 746 645 100%\nDriesen Zel\ue60bediening BV Edingensesteenweg 196 1500 Halle, Belgium 0421 682 061 100%\nDrongen Motors BV Edingensesteenweg 196 1500 Halle, Belgium 0411 955 436 100%\nE-Logistics NV Edingensesteenweg 196 1500 Halle, Belgium 0830 292 878 100%\nEnco Retail NV Edingensesteenweg 196 1500 Halle, Belgium 0434 584 942 100%\nEoly NV Edingensesteenweg 196 1500 Halle, Belgium 0864 995 025 100%\nFinco NV Edingensesteenweg 196 1500 Halle, Belgium 0429 127 109 100%\nFinco France SAS Zone Industrielle, Rue des Entrep\u00f4ts 4 39700 Rochefort-sur-Nenon, France 848 012 209 100%\nFleetco NV Edingensesteenweg 196 1500 Halle, Belgium 0423 051 939 100%\nImmo Colruyt France SAS Zone Industrielle, Rue des Entrep\u00f4ts 4 39700 Rochefort-sur-Nenon, France 319 642 252 100%\nImmo Colruyt Luxembourg SA Rue F.W. Rai\ufb00eisen 5 2411 Luxembourg,\nGrand Duchy of Luxembourg\nB195799 100%\nImmoco SARL Zone Industrielle, Rue des Entrep\u00f4ts 4 39700 Rochefort-sur-Nenon, France 527 664 965 100%\nIzock BV Kerkstraat 132-134 1851 Humbeek, Belgium 0426 190 284 100%\nJoma Sport BV Guldensporenpark 100, blok K 9820 Merelbeke, Belgium 0823 778 933 100%\nLocr\u00e9 SA Rue de Neudorf 534 2220 Luxembourg,\nGrand Duchy of Luxembourg\nB59147 100%\nMyreas BV Guldensporenpark 100, blok K 9820 Merelbeke, Belgium 0733 909 522 85%\nOnroerende Beleggingsmaatschappij van\nBrabant NV\nEdingensesteenweg 196 1500 Halle, Belgium 0414 105 173 100%\nPuur NV Edingensesteenweg 196 1500 Halle, Belgium 0544 328 861 100%\nPuurgen NV Edingensesteenweg 196 1500 Halle, Belgium 0631 815 438 100%\nPuurwijn NV Edingensesteenweg 196 1500 Halle, Belgium 0645 906 865 100%\nRetail Partners Colruyt Group NV Edingensesteenweg 196 1500 Halle, Belgium 0413 970 957 100%\nR.H.C. SAS Avenue Georges Brassens 10 94470 Boissy-Saint-L\u00e9ger, France 350 590 154 100%\nRoecol NV Spieveldstraat 4 9160 Lokeren, Belgium 0849 963 488 70%\nSaro BV Edingensesteenweg 196 1500 Halle, Belgium 0451 082 662 100%\nSmart Technics NV Edingensesteenweg 196 1500 Halle, Belgium 0716 663 516 100%\n\nSmartRetail BV Edingensesteenweg 196 1500 Halle, Belgium 0640 760 224 100%\nSolucious NV Edingensesteenweg 196 1500 Halle, Belgium 0448 692 207 100%\nSymeta Hybrid NV Interleuvenlaan 50 3001 Heverlee, Belgium 0867 583 935 100%\nThe Fashion Society NV\n(1)\n Brusselsesteenweg 185 1785 Merchtem, Belgium 0553 548 910 98%\nTrybou Bio BV Izenbergestraat 175 8690 Alveringem, Belgium 0715 775 767 100%\nVlevico NV Edingensesteenweg 196 1500 Halle, Belgium 0422 846 259 100%\nWalcodis NV Rue du Parc industriel (GHI) 34 7822 Ath, Belgium 0829 176 784 100%\nWiteb 4 BV Edingensesteenweg 196 1500 Halle, Belgium 0747 601 566 100%\nWiteb 5 BV Edingensesteenweg 196 1500 Halle, Belgium 0761 776 335 100%\nWiteb Oost BV Edingensesteenweg 196 1500 Halle, Belgium 0697 694 571 100%\nWiteb West BV Edingensesteenweg 196 1500 Halle, Belgium 0699 852 426 100%\nWiteb Zuid BV Edingensesteenweg 196 1500 Halle, Belgium 0726 754 187 100%\nWV1 BV Guldensporenpark 100, blok K 9820 Merelbeke, Belgium 0627 969 585 100%\nWV2 BV Guldensporenpark 100, blok K 9820 Merelbeke, Belgium 0627 973 149 100%\n(1) This company closes its \ufb01nancial year on 31 July and is included in the consolidated \ufb01nancial statements based on intermediate \ufb01nancial statements as per 31 March.\n\n34.3. Joint ventures\nAchilles Design BV\n(1)\nBorchtstraat 30 2800 Mechelen, Belgium 0691 752 926 24,70%\nDaltix NV\n(1)\nOttergemsesteenweg-Zuid 808 Bus 160 9000 Ghent, Belgium 0661 713 511 64,75%\nDaltix Unipessoal LDA\n(1)\nAvenida Antonio Augusto De Aguiar 130\nPiso 1\n1050-020 Lisbon, Portugal 0514 607 769 64,75%\nKriket BV\n(1)\n Brogniezstraat 172 BIO7 1070 Anderlecht, Belgium 0692 761 033 24,81%\nTicom NV Bilkensveld 1A 1500 Halle, Belgium 0820 813 505 90,00%\nWe Connect Data BV\n(1)\nWiedauwkaai 23 Bus S 9000 Ghent, Belgium 0650 599 388 16,03%\n(1) These companies close their \ufb01nancial year on 31 December and are included in the consolidated \ufb01nancial statements as of that date.\n\n34.4. Associates\nAgeCore SA\n(1)\nRue de la Synagogue 33 1204 Geneva, Switzerland CHE-222 427 477 16,67%\nFirst Retail International 2 NV\n(1)\n Pontbeekstraat 2 1702 Dilbeek, Belgium 0644 497 494 4,73%\nNewpharma Group NV\n(1)\nRue du Charbonnage 10 bo\u00eete 2 4020 Li\u00e8ge, Belgium 0684 465 652 26,00%\nScallog SAS\n(2)\nRue Raymond Barbet 105 92000 Nanterre, France 791 336 076 23,73%\nVendis Capital NV\n(1)\nJan Emiel Mommaertslaan 22 1831 Machelen, Belgium 0819 787 778 10,87%\nVirya Energy NV\n(1)\nVillalaan 96 1500 Halle, Belgium 0739 804 548 60,87%\n\n(1) These companies close their \ufb01nancial year on 31 December and are included in the consolidated \ufb01nancial statements on that date.\n(2) This company closes its \ufb01nancial year on 30 June and is included in the consolidated \ufb01nancial statements based on intermediate \ufb01nancial statements as per 31 March.\n\n34.5. Changes in consolidation scope\na. a. New investments\nOn 19 August 2020, 100% of the shares of Joos Hybrid NV were acquired. Joos Hybrid NV provides hybrid total solutions for document and communication management. Joos Hybrid NV\nhas been fully consolidated as a subsidiary since 1 August 2020. In December 2020, the company was renamed Symeta Hybrid NV.\nOn 16 September 2020, the shares of Izock BV were acquired in full with a view to ensuring the continuity of the operation of the store.\nThe companies Saro BV (May 2020) and Onroerende Beleggingsmaatschappij van Brabant NV and Bavingsveld NV (both December 2020) were also fully acquired.\nDuring the \ufb01nancial year, interests were also acquired in Kriket BV (April 2020), Daltix NV and Daltix Unipessoal LDA (June 2020) and We Connect Data BV (August 2020). In November\n2020, the interest in Ticom NV was increased. These companies are now accounted for as joint ventures using the equity method.\n\nb. Mergers\nWith e\ufb00ect from 1 April 2020, the companies Thudiwash BV, Driesen Zel\ue60bediening BV, Drongen Motors BV and Sin Invest BV merged with Colim NV.\nc. Newly established companies\nIn Belgium, the companies Witeb 4 BV (May 2020), Codevco VII BV and Codevco VIII NV (December 2020) and Witeb 5 BV (January 2021) were established. In Senegal, the company\nColruyt Afrique SAS was founded (May 2020).\nd. Other changes\nOn 25 May 2020, Colruyt Group contributed certain assets related to the renewable wind energy activities of Eoly NV to the energy holding company Virya Energy NV, as a result of which\nColruyt Group's share in Virya Energy NV increased to 61%.\nIn April 2020, the energy holding company Virya Energy NV signed an agreement with Participatiemaatschappij Vlaanderen (PMV) to increase its stake in Parkwind NV to 100%. As part\nof the agreement, PMV also acquired a minority stake in Arcadis Ost 1, a German wind farm being developed by Parkwind NV in the Baltic Sea. Closing of the transaction occurred in\nJune 2020.\nIn February 2021, Virya Energy NV bought out the minority shareholders of Eurowatt Group, thus acquiring 100% of the shares and full control of Eurowatt Group. \nOn 3 September 2020, Colruyt Group increased its stake in Fraluc from 68% to more than 96%. Fraluc NV is the holding company that includes the fashion retail chains ZEB, PointCarr\u00e9,\nThe Fashion Store and ZEB For Stars. The Belgian Competition Authority (BMA) authorised this transaction on 24 November. Since 1 August 2020, stake held in The Fraluc has been fully\nconsolidated as a subsidiary and is no longer accounted for as a joint venture using the equity method. The transaction resulted in goodwill of EUR 22,3 million. In determining this\ngoodwill, a conditional variable compensation was applied, with the most accurate estimate possible of the amount to be \ufb01nally calculated at the end of the measurement period. This\nrecalculation may result in the adjustment of the already recognised goodwill. In the course of the \ufb01nancial year, further minority shareholdings were acquired, bringing Colruyt Group\u2019s\nshare to 98%. In March 2021, the company was renamed The Fashion Society NV.\nThe stake in Trybou Bio BV was accounted for in the previous year using the equity method, but a\ue604er exercising a call option in February 2021 Colruyt Group is now again the sole\nshareholder, and this stake is therefore again fully consolidated.\nThe corporate name of Codevco II NV was changed to Agripartners NV in September 2020 and of Codevco III NV to Smart Technics NV in November 2020.\n",
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"value": "\n35. Condensed (non-consolidated) \ufb01nancial statements of Etn. Fr. Colruyt NV,\nin accordance with Belgian accounting standards\nThe \ufb01nancial statements of Etn. Fr. Colruyt NV are presented below in condensed form.\nFor the individual \ufb01nancial statements of Etn. Fr. Colruyt NV an unquali\ufb01ed audit opinion was delivered by the auditor. The statutory report of the auditor con\ufb01rms that the individual\n\ufb01nancial statements of Etn. Fr. Colruyt NV for the \ufb01nancial year ending 31 March 2021, prepared according to Belgian accounting standards, give a true and fair view of the \ufb01nancial\nposition of Etn. Fr. Colruyt NV in accordance with all legal and regulatory dispositions. In the report no attention was drawn to any matter in particular.\nThe annual report, the annual \ufb01nancial statements of Etn. Fr. Colruyt NV and the independent auditor\u2019s report are \ufb01led with the National Bank of Belgium, in accordance with art. 3:10\nand 3:12 of the Companies and Associations Code. A copy of these documents can be obtained there on request.\nThese documents can also be obtained on request at the Company\u2019s registered o\ufb03ce:\nEtn. Fr. Colruyt NV \u2013 Edingensesteenweg 196, 1500 Halle\nTel. +32 (2) 363 55 45\nInternet: www.colruytgroup.com\nEmail: contact@colruytgroup.com\n\nCondensed statement of \ufb01nancial position of Etn. Fr. Colruyt NV\n(in million EUR) 31.03.21 31.03.20\nNon-current assets 6.184,4 6.047,9\nII. Intangible assets 150,4 123,7\nIII. Property, plant and equipment 275,6 286,7\nIV. Financial non-current assets 5.758,4 5.637,5\nCurrent assets 1.185,3 1.038,6\nV. Receivables exceeding one year 8,2 1,8\nVI. Inventories and work in progress 420,2 387,1\nVII. Receivables for less than one year 530,6 491,0\nVIII. Cash investments 65,4 128,8\nIX. Cash and cash equivalents 149,9 22,4\nX. Prepayments and accrued income 11,0 7,5\nTotal assets 7.369,7 7.086,5\nEquity 1.783,8 1.625,1\nI. Share capital 357,4 347,1\nIV. Reserves 105,5 167,8\nV. Pro\ufb01t carried forward 1.320,6 1.109,9\nVI. Capital grants 0,3 0,3\nProvisions and deferred taxes 3,1 3,3\nLiabilities 5.582,8 5.458,1\nVIII. Liabilities exceeding one year 3.750,1 3.750,1\nIX. Liabilities for less than one year 1.809,8 1.684,2\nX. Accruals and deferred income 22,9 23,8\nTotal liabilities 7.369,7 7.086,5\n\nCondensed income statement of Etn. Fr. Colruyt NV\n(in million EUR) 2020/21 2019/20\nI. Operating income 7.573,4 7.342,8\nII. Operating expenses (7.336,6) (6.972,2)\nIII. Operating pro\ufb01t 236,8 370,6\nIV. Finance income 387,9 645,6\nV. Finance costs (137,8) (128,7)\nVI. Pro\ufb01t for the \ufb01nancial year before tax 486,9 887,5\nVIII. Income tax (19,3) (57,1)\nIX. Pro\ufb01t for the \ufb01nancial year 467,6 830,4\nX.A. Transfer from the tax exempt reserves 0,3 0,8\nX.B. Transfer to the tax exempt reserves (0,4) (0,2)\nXI. Pro\ufb01t from the \ufb01nancial year available for appropriation 467,5 831,0\nPro\ufb01t appropriation of Etn. Fr. Colruyt NV\nFor the 2020/21 \ufb01nancial year, the Board of Directors will propose the following pro\ufb01t distribution to the General Meeting of Shareholders on 29 September 2021:\n(in million EUR) 2020/21 2019/20\nPro\ufb01t for the \ufb01nancial year available for appropriation 467,5 831,0\nPro\ufb01t carried forward from previous \ufb01nancial year 1.109,9 589,2\nPro\ufb01t available for appropriation 1.577,4 1.420,2\nTransfer to the legal reserve 1,0 1,6\nAddition to/(transfer from) other reserves 52,5 119,9\nResult to be carried forward 1.320,6 1.109,9\nDividend to owners\n(1)\n197,5 182,8\nOther debts 5,8 6,0\n(1) This item was calculated on the basis of the treasury share repurchase situation at 11 June 2021.\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2020-04-01T00:00:00/2021-04-01T00:00:00"
}
},
"Tag152": {
"value": "Etn. Fr. Colruyt NV",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2020-04-01T00:00:00/2021-04-01T00:00:00"
}
},
"Tag153": {
"value": "Etn. Fr. Colruyt NV",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2020-04-01T00:00:00/2021-04-01T00:00:00"
}
},
"Tag151": {
"value": "Edingensesteenweg 196, B-1500 Halle",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2020-04-01T00:00:00/2021-04-01T00:00:00"
}
},
"footnote1": {
"value": "At 31 March 2021, this includes, among
other things, short-term \ufb01nancing for
an amount of EUR 177 million.",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote1",
"language": "en"
}
},
"footnote3": {
"value": "The category \u2018Other\u2019 includes amongst
others losses/(gains) on the sale
of property, plant and equipment,
intangible assets and \ufb01nancial
non-current assets, impairments
and reversals of impairments on
inventories, trade receivables and
other receivables, and as wel as capital
increase reserved for employees",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote3",
"language": "en"
}
},
"footnote2": {
"value": "Includes the withdrawal/(repayment) of
short-term \ufb01nancing.",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote2",
"language": "en"
}
},
"footnote4": {
"value": "Includes the impact of IFRS 16 at transition date 1 April 2019.",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote4",
"language": "en"
}
}
}
}