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"value": "\n1. Signi\ufb01cant accounting\npolicies\nEtn. Fr. Colruyt NV (hereina\ue61der referred to as the \u2018Company\u2019)\nis domiciled in 1500 Halle, Belgium and is publicly traded on\nNYSE Euronext Brussels under the code COLR. The consolidated\n\ufb01nancial statements for the 2021/22 \ufb01nancial year, which\nclosed on 31 March 2022, cover the Company, its subsidiaries\n(hereina\ue61der referred to collectively as \u2018Colruyt Group\u2019) and\nColruyt Group\u2019s interests in associates and joint ventures.\nThe consolidated \ufb01nancial statements for the 2021/22\n\ufb01nancial year were authorised for issue on 10 June 2022 by\nthe Board of Directors, subject to the approval of the statutory\nnon-consolidated \ufb01nancial statements by the shareholders\nduring the Annual General Meeting of Shareholders, which will\nbe held on 28 September 2022. In accordance with Belgian\nlaw, the consolidated \ufb01nancial statements will be presented\nfor information purposes to the shareholders of Colruyt\nGroup 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 place. As a result of rounding,\nthe totals of certain \ufb01gures in the tables may di\ufb00er from those\nin the main statements or between disclosure notes. The\nconsolidated \ufb01nancial statements include comparative \ufb01gures\nfrom the previous \ufb01nancial year, which are unchanged.\nThe consolidated \ufb01nancial statements describe the \ufb01nancial\nposition as of 31 March and are prepared using the historical\ncost method, with the exception of certain line items, including \nderivative \ufb01nancial instruments, \ufb01nancial assets at fair value \nthrough other comprehensive income and \ufb01nancial assets at fair\nvalue through pro\ufb01t or loss, which are measured at fair value.\nNet liabilities related to Belgian de\ufb01ned contribution plans with\na legally guaranteed minimum return, which are accounted for\nas de\ufb01ned bene\ufb01t plans, are not measured at historical cost\neither but are measured using the projected unit credit 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 endorsed by the European Union, requires\nColruyt Group's management to make judgements, estimates\nand assumptions. These a\ufb00ect the application of the accounting \npolicies and thus the reported values of assets and liabilities\nand of income and expenses. This applies, among other \nthings, to goodwill (note 9. Goodwill), leases (note 11. Property, \nplant & equipment, note 19. Trade and other receivables and \nnote 25. Interest-bearing liabilities), \ufb01nancial assets (note 14. \nFinancial assets), deferred taxes (note 17. Deferred tax assets \nand liabilities), inventories (note 18. Inventories), doubtful \ndebtors (note 19. Trade and other receivables), provisions (note \n23. Provisions) and employee bene\ufb01ts (note 24. Non-current \nliabilities related to employee bene\ufb01ts and note 26. Trade \npayables, liabilities related to employee bene\ufb01ts and other \nliabilities).\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\nfrom these estimates.\nThe estimates and underlying assumptions are assessed and\nadjusted annually. Revisions to accounting estimates are\nrecognised in the period in which the estimate is revised where\nthe revision a\ufb00ects only that period, or in the period of the\nrevision and future period(s) where the revision a\ufb00ects both\ncurrent and future period(s).\nThe signi\ufb01cant accounting policies listed below have been\napplied consistently for all the periods presented in these\nconsolidated \ufb01nancial statements.\n1.2. Statement of compliance\nColruyt Group\u2019s consolidated \ufb01nancial statements are prepared\nin accordance with the \u2018International Financial Reporting\nStandards (IFRS)\u2019, as issued by the \u2018International Accounting\nStandards Board (IASB)\u2019 and adopted by the European Union up\nto 31 March 2022.\nA. NEW STANDARDS AND INTERPRETATIONS\nEFFECTIVE AS OF 2021/22\nThe following (amended) standards and improvements are\ne\ufb00ective for Colruyt Group as of 1 April 2021, however none\nof these have a signi\ufb01cant in\ufb02uence on Colruyt Group\u2019s\nconsolidated \ufb01nancial statements:\n\u2022 IFRS 16 (Amendment), \u2018Leases: : COVID-19-Related Rent \nConcessions beyond 30 June 2021\u2019. This amendment provides \nrelief to lessees from applying IFRS 16 guidance on lease\nmodi\ufb01cation accounting for rent concessions arising as a\ndirect consequence of the COVID-19 pandemic. As a practical\nexpedient, a lessee may elect not to assess whether a\nCOVID-19 related rent concession from a lessor is a lease\nmodi\ufb01cation. A lessee that makes this election accounts for \nany change in lease payments resulting from the COVID-19\nrelated rent concession the same way it would account for\nthe change under IFRS 16, if the change were not a lease\nmodi\ufb01cation.\n\n\u2022 IFRS 9 (Amendment), \u2018Financial Instruments: Interest Rate \nBenchmark Reform - Phase 2\u2019, IAS 39 (Amendment), \u2018Financial \nInstruments: Recognition and Measurement: Interest Rate \nBenchmark Reform - Phase 2\u2019, IFRS 7 (Amendment), \u2018Financial \nInstruments: Disclosures: Interest Rate Benchmark Reform -\nPhase 2\u2019, IFRS 4 (Amendment), \u2018Insurance Contracts: Interest\nRate Benchmark Reform - Phase 2\u2019 and IFRS 16 (Amendment), \n\u2018Leases: Interest Rate Benchmark Reform - Phase 2\u2019 (e\ufb00ective \ndate for Colruyt Group 1 April 2021). These amendments\nprovide a number of reliefs, which apply to all hedging\nrelationships that are directly a\ufb00ected by the interest rate\nbenchmark reform. A relief is also provided for contractual\nmodi\ufb01cations or changes to cash \ufb02ows that are directly\nrequired by the reform.\n\u2022 IFRS 4 (Amendment), \u2018Insurance Contracts; Deferral of IFRS 9\u2019, \nThe amendment to IFRS 4 provides a temporary deferral that\nallows, but does not require, the quali\ufb01ed insurer to apply \nIAS 39, Financial Instruments: Recognition and Measurement, \ninstead of IFRS 9.\nB. STANDARDS AND INTERPRETATIONS\nPUBLISHED BUT NOT YET EFFECTIVE FOR\n2021/22\nColruyt Group did not early adopt the following published\n(amended) standards, interpretations and improvements\nrelevant to the group and e\ufb00ective only a\ue61der 31 March 2022.\nColruyt Group intends to apply these standards when they\nbecome e\ufb00ective; none of them has a signi\ufb01cant in\ufb02uence on\nthe consolidated \ufb01nancial statements of Colruyt Group.\n\u2022 IAS 1 (Amendment), \u2018Presentation of Financial Statements: \nClassi\ufb01cation of Liabilities\u2019 (e\ufb00ective date for Colruyt Group \n1 April 2023). This amendment clari\ufb01es the criteria for\ndetermining whether to classify a liability as current or non-\ncurrent. The amendments clarify what is meant by a right to\ndefer settlement, that a right to defer must exist at the end of\nthe reporting period, and that classi\ufb01cation is una\ufb00ected by\nthe likelihood that an entity will exercise its deferral right.\n\u2022 IAS 1 (Amendment), \u2018Presentation of Financial Statements \nand IFRS Practice Statement 2: Disclosure of Accounting\nPolicies\u2019. (e\ufb00ective date for Colruyt Group 1 April 2023). \nThe amendments provide guidance on the application of\nmateriality judgements to accounting policy disclosures. The \namendments to IAS 1 replace the requirement to disclose\n\u201csigni\ufb01cant\u201d accounting policies with a requirement to disclose\n\u201cmaterial\u201d accounting policies. The Practice Statement includes\nguidance and illustrative examples that assist in applying\nthe materiality concept when making judgements about\naccounting policies.\n\u2022 IAS 16 (Amendment), \u2018Property, Plant and Equipment: Income \nobtained for the intended use\u2019 (e\ufb00ective date for Colruyt Group \n1 April 2022). The amendment prohibits entities deducting\nfrom the cost of an item of property, plant and equipment, any\nproceeds from selling items produced while bringing that asset\nto the location and condition necessary for it to be capable of\noperating in the manner intended by management. An entity\nwill recognise these proceeds and the cost of producing those\nitems in pro\ufb01t or loss.\n\u2022 IAS 37 (Amendment), \u2018Provisions, Contingent Liabilities and \nContingent Assets: Onerous Contracts\u2019 (e\ufb00ective date for Colruyt \nGroup 1 April 2022). The amendment speci\ufb01es which costs an\nentity needs to include when assessing whether a contract is \nonerous or loss-making. A \u201cdirectly related cost approach\u201d is\napplied.\n\u2022 IFRS 3 (Amendment), 'Business Combinations References to \nthe Conceptual Framework' (e\ufb00ective date for Colruyt Group \n1 April 2022). The amendments replace references to an old\nversion of the IASB\u2019s Conceptual Framework with references \nto the current version issued in March 2018. An exception was \nalso added to the recognition criteria in IFRS 3 with respect\nto liabilities and contingent liabilities that would be within\nthe scope of IAS 37 or IFRIC 21. The amendment further\nadded an explicit statement that an acquirer cannot recognise\ncontingent assets acquired in a business combination.\n\u2022 IFRS 17, 'Insurance Contracts' and IFRS 17 (Amendment),\n\u2018Insurance Contracts\u2019 (e\ufb00ective date for Colruyt Group 1 April \n2023). This new standard will replace the existing standard\nIFRS 4, 'Insurance Contracts'. It will apply to all types of\ninsurance contracts, regardless of the type of entities that \nissue them, as well as to certain guarantees and \ufb01nancial\ninstruments with discretionary participation features.\n\u2022 IAS 8 (Amendment), 'Accounting Policies, Changes in Accounting \nEstimates and Errors: De\ufb01nition of Estimates' and IAS 1 \n(Amendment), 'Presentation of Financial Statements' (e\ufb00ective\ndate for Colruyt Group 1 April 2023). This amendment clari\ufb01es\nhow a company should distinguish between changes in\naccounting estimates and changes in accounting policies. \nA company is also required to disclose information about\n\u201cmaterial\u201d accounting policies rather than \u201csigni\ufb01cant\u201d\naccounting policies.\n\u2022 IAS 12 (Amendment), 'Income Taxes: Deferred tax related to \nAssets and Liabilities arising from a Single Transaction' (e\ufb00ective \ndate for Colruyt Group 1 April 2023). This amendment clari\ufb01es\nthat where payments that settle a liability are deductible for\ntax purposes, it is a matter of judgement (having considered \nthe applicable tax law) whether such deductions are\nattributable for tax purposes to the liability recognised in the\n\ufb01nancial statements (and interest expense) or to the related\nasset component (and interest expense). This judgement is \nimportant in determining whether any temporary di\ufb00erences\nexist on initial recognition of the asset and liability. \n\u2022 IFRS 17 (Amendment), 'Insurance Contracts: Initial Application \nof IFRS 17 and IFRS 9' and IFRS 9 (Amendment), \u2018Financial \ninstruments\u2019 (e\ufb00ective date for Colruyt Group 1 April 2023). For \nsome insurers, temporary accounting mismatches could arise, \nduring the transition period, between \ufb01nancial assets and\ninsurance contract liabilities in the comparative information\nthey are required to present in their \ufb01nancial statements. This\namendment will help avoid temporary accounting mismatches\nand in this way increase the usefulness of comparative\ninformation for investors.\n1.3. Consolidation principles\nColruyt Group\u2019s consolidated \ufb01nancial statements include the\n\ufb01nancial statements of the Company, its subsidiaries a\ue61der\nelimination of intragroup transactions and balances and Colruyt\nGroup\u2019s interest in associated entities and joint ventures. \nDetermining whether Colruyt Group has control, joint control\nor signi\ufb01cant in\ufb02uence is based on the speci\ufb01c facts and\ncircumstances. These conclusions can di\ufb00er from judgements \npurely based on the ownership percentage held by Colruyt\nGroup.\n\nA. Subsidiaries\nSubsidiaries are those entities over which Colruyt Group has\ncontrol. Control exists if Colruyt Group is exposed or has rights\nto variable returns from its involvement with the investee and if\nColruyt Group has the ability to use its power over the investee\nto a\ufb00ect the amount of these returns. In assessing whether\ncontrol exists, all facts and circumstances are considered.\nThe \ufb01nancial statements of subsidiaries are included in the\nconsolidated \ufb01nancial statements from the date that control\ne\ufb00ectively commences until the date that control e\ufb00ectively\nceases.\nNon-controlling interests in subsidiaries are identi\ufb01ed\nseparately from Colruyt Group\u2019s equity. The interest of non-\ncontrolling shareholders can initially be measured at fair\nvalue or at the non-controlling interests\u2019 proportionate share\nof the fair value of the acquiree\u2019s identi\ufb01able net assets. The \nchoice of measurement basis is made on a case-by-case\nbasis. Subsequent to the acquisition, the carrying amount of\nnon-controlling interests is the amount of those interests at\ninitial recognition plus the non-controlling interests\u2019 share of\nsubsequent changes in equity. The total result is attributed\nto non-controlling interests even if this results in the non-\ncontrolling interests having a de\ufb01cit balance.\nChanges in Colruyt Group\u2019s interest in a subsidiary that do not\nresult in a loss of control are accounted for as transactions\nbetween owners. The carrying amounts of Colruyt Group\u2019s\ninterests and the non-controlling interests are subsequently\nadjusted directly in equity to re\ufb02ect the changes in their relative\ninterests in the subsidiary.\nWhen Colruyt Group loses control of a subsidiary, the pro\ufb01t or\nloss on disposal is calculated as the di\ufb00erence between: \n\u2022 the aggregate of the fair value of the consideration received\nand the fair value of any retained interest; and\n\u2022 the previously recognised carrying amount of the assets\n(including goodwill) and liabilities of the subsidiary and any\nnon-controlling interests.\nAmounts previously recognised in other comprehensive income\nin relation to the subsidiary are accounted for in the same\nmanner (i.e. reclassi\ufb01ed to pro\ufb01t or loss or transferred directly\nto retained earnings) as would be required if the relevant assets\nor liabilities were disposed of. The fair value of any investment\nretained in the former subsidiary at the date when control\nis lost, is regarded as the fair value on initial recognition for\nsubsequent accounting under IFRS 9, \u2018Financial Instruments\u2019 or,\nif applicable, the cost on initial recognition of an investment in\nan associate or joint venture.\nB. Associates\nAssociates are those entities in which Colruyt Group has\nsigni\ufb01cant in\ufb02uence on the \ufb01nancial and operational policies\nbut which it does not 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\nfrom the date on which the signi\ufb01cant in\ufb02uence begins until\nthe date on which the signi\ufb01cant in\ufb02uence ceases. In the event\nan indication of impairment arises a\ue61der the application of the\nequity method, Colruyt Group calculates the amount of the\nimpairment loss as the di\ufb00erence between the recoverable\namount and the carrying amount of the investment in the\nassociate. If Colruyt Group\u2019s share of the associate\u2019s losses\nexceeds the carrying amount of Colruyt Group\u2019s interests in\nthe associate, the carrying amount is reduced to nil in Colruyt \nGroup\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 \nassociate becomes pro\ufb01table again, the group\u2019s share in the\nassociate\u2019s result will be accounted for using the equity method\nas soon as the equity of 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\nthe unanimous 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\nare accounted for using the equity method, from the date that\njoint control \ufb01rst exists until the date it ceases. In the event\nan indication of impairment arises a\ue61der the application of the\nequity method, Colruyt Group calculates the amount of the\nimpairment loss as the di\ufb00erence between the recoverable\namount and the carrying amount of the investment in the\njoint venture. If Colruyt Group\u2019s share of the joint venture\u2019s loss \nexceeds the carrying amount of Colruyt Group\u2019s interest in the\njoint venture, the carrying amount is reduced to nil in Colruyt\nGroup\u2019s statement of \ufb01nancial position and no further losses\nare taken into account, except to the extent that Colruyt Group\nincurred obligations on behalf of that joint venture. When the\njoint venture becomes pro\ufb01table again, the group\u2019s share in\nthe joint venture\u2019s result will be accounted for using the equity\nmethod as soon as the equity of the joint venture is positive\nagain.\nD. Transactions eliminated on consolidation\nIntragroup balances and transactions, including unrealised\nresults on intragroup transactions, are eliminated when\npreparing the consolidated \ufb01nancial statements.\nUnrealised gains from transactions with associates or joint\nventures are eliminated in proportion to Colruyt Group\u2019s interest\nin the associates or joint ventures. Unrealised losses are\neliminated in the same way as unrealised gains, except that they \nare only eliminated to the extent that there is no evidence of\nimpairment.\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\nas the aggregate of the fair values at acquisition date of the\nassets transferred by the acquirer, the liabilities incurred to\nformer owners of the acquiree, and equity instruments issued by \nthe acquirer in exchange for control.\nAcquisition-related costs are recognised in pro\ufb01t or loss as\nincurred, except when they relate to the issue of debt or equity \ninstruments. In this case, these costs are deducted from the \ndebt instruments and from equity respectively.\n\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 \nthe acquisition date. Subsequent changes in such fair values are \nadjusted retroactively within the measurement period against\nthe cost of acquisition when they qualify as adjustments due to\nadditional facts and circumstances existing at acquisition date.\nAll other subsequent changes in the fair value of contingent\nconsideration classi\ufb01ed as an asset or liability are accounted \nfor in accordance with relevant IFRS. If an obligation to pay\ncontingent consideration meets the de\ufb01nition of a \ufb01nancial\ninstrument 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\nGroup\u2019s previously held interest in the acquired entity is\nremeasured to fair value at the acquisition date (i.e. the date\nthe group obtains control) and the resulting gain or loss, if any,\nis recognised directly in pro\ufb01t or loss. Amounts arising from \ninterests in the acquiree prior to the acquisition date that have\npreviously been recognised in other comprehensive income\nare recognised on the same basis as would be required if that\ninterest were disposed of.\nThe identi\ufb01able assets, liabilities and contingent liabilities\nthat meet the conditions for recognition under IFRS 3,\n\u2018Business Combinations\u2019 are recognised at their fair value at the \nacquisition date, except that: \n\u2022 deferred tax assets or liabilities and liabilities or assets\nrelated to employee bene\ufb01t arrangements are recognised and\nmeasured in accordance with IAS 12, \u2018Income Taxes\u2019 and IAS 19, \n\u2018Employee Bene\ufb01ts\u2019 respectively;\n\u2022 liabilities or equity instruments related to the replacement\nby Colruyt Group of an acquiree\u2019s share-based payment\nawards are measured in accordance with IFRS 2, \u2018Share-based \nPayment\u2019;\n\u2022 assets (or disposal groups) that are classi\ufb01ed as held for sale\nat acquisition date in accordance with IFRS 5, \u2018Non-current \nAssets Held for Sale and Discontinued Operations\u2019, are measured \nin accordance with that standard.\nIf the initial accounting for a business combination is\nincomplete by the end of the \ufb01nancial year in which the\ncombination occurs, Colruyt Group reports provisional amounts\nfor the items for which the accounting is incomplete. Those\nprovisional amounts are adjusted during the measurement\nperiod (see paragraph below), and/or additional assets and/or\nliabilities are recognised to re\ufb02ect new information obtained\nabout facts and circumstances that existed as of the acquisition\ndate that, if known, would have a\ufb00ected the amounts\nrecognised 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.\nThe measurement period shall not exceed one year from the\nacquisition date.\nF. Financial statements of foreign companies\nin foreign currencies\nTo consolidate Colruyt Group and each of its subsidiaries, the\n\ufb01nancial statements of the individual subsidiaries are translated\ninto euro, the functional currency of the Company and the\npresentation currency of the group. The translation is performed\nas follows: \n\u2022 assets and liabilities, including goodwill and fair value\nadjustments arising from acquisitions, at the closing exchange\nrate of the European Central Bank at the reporting date;\n\u2022 income, expenses and cash \ufb02ows at the average exchange rate\nfor the \ufb01nancial year (which approximates the exchange rate at \nthe date of the transaction);\n\u2022 components of shareholders\u2019 equity at the historical exchange\nrate.\nExchange rate di\ufb00erences arising from the translation of \nnet investments in foreign subsidiaries, associates and joint \nventures at the closing exchange rate at the reporting date \nare recorded as part of the consolidated other comprehensive\nincome, under \u2018Cumulative translation adjustments\u2019 in \u2018Other\nreserves\u2019, except for the part attributed to non-controlling\ninterests.\nUpon the disposal of a foreign operation (i.e. a disposal of\nColruyt Group\u2019s entire interest in a foreign operation, or a\ndisposal involving loss of control over a subsidiary that includes\na foreign operation, loss of joint control over a joint venture\nthat includes a foreign operation, or loss of signi\ufb01cant in\ufb02uence\nover an associate that includes a foreign operation), all of the\ncumulative translation adjustments in equity in respect of that\nforeign operation attributable to Colruyt Group are reclassi\ufb01ed\nto pro\ufb01t or loss as part of the consolidated \ufb01nancial results. \nIn the case of a partial disposal of a subsidiary (i.e. with no\nloss of control over the subsidiary by Colruyt Group), the\nproportionate share of cumulative translation adjustments is\nreattributed to non-controlling interests and is not recognised\nin pro\ufb01t or loss. For all other partial disposals (i.e. the partial\ndisposal of associates or joint ventures not resulting in\nColruyt Group losing signi\ufb01cant in\ufb02uence or joint control), the\nproportionate share of the cumulative translation adjustments\nis reclassi\ufb01ed to the consolidated \ufb01nancial results.\nG. Foreign currency transactions\nTransactions in foreign currencies are translated to the\nfunctional currency of the Company at the exchange rates \nprevailing at the date of the transaction.\nAll monetary assets and liabilities denominated in foreign cur-\nrencies are translated at the closing rate at the reporting date.\nGains and losses resulting from transactions in foreign currency\nand from the translation of monetary assets and liabilities\ndenominated in foreign currencies are recognised in pro\ufb01t or\nloss.\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 \nwas determined.\n\n1.4. Other signi\ufb01cant accounting \npolicies\nA. Goodwill\nGoodwill resulting from business combinations is recognised as\nan asset as from the date control is obtained (the acquisition\ndate). Colruyt Group measures goodwill as the di\ufb00erence\nbetween: \n\u2022 the aggregate of the fair value of the consideration transferred,\nthe amount of any non-controlling interest in the acquiree,\nand in a business combination achieved in stages, the fair\nvalue of the previously 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\ue61der consideration, this di\ufb00erence is negative, the resulting\ngain from a bargain purchase is recognised immediately in\npro\ufb01t or loss.\nFor investments in associates and joint ventures, the goodwill is\nincluded within the carrying amount of the investment.\nGoodwill is recognised at cost less any accumulated\nimpairment losses. Goodwill is not amortised but is reviewed \nfor impairment. Impairment is tested annually or earlier if\nindications of impairment exist.\nB. Intangible assets\nResearch and development\nExpenses from research activities are recognised in the\nconsolidated income statement when incurred.\nExpenditure related to development activities whereby the\nresults are used for a plan or design intended for the production\nof new or substantially improved products or processes are\ncapitalised if the following conditions are met: \n\u2022 the technical and commercial feasibility of the product or\nprocess has been demonstrated and the product or process \nwill be commercialised 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.\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\nincurred.\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\nonly when it results in an increase of future economic bene\ufb01ts\nderived from the use of the speci\ufb01c asset to which the\nsubsequent expenditure is related. All other expenditure is\nexpensed as incurred.\nAmortisation\nIntangible assets with a \ufb01nite useful life are subject to straight-\nline amortisation over their estimated useful lives. Amortisation\nof intangible assets only begins when assets are available for \nintended use.\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\ue61dware, licences, permits, customer portfolios, internally\ndeveloped intangible assets and other intangible assets. This\ndistinction is expressed in a di\ufb00erent useful life per type of\nintangible asset: \n\u2022 externally purchased so\ue61dware, licences and permits:\ncontractually de\ufb01ned period;\n\u2022 customer portfolios arising from the acquisition of points of\nsale: inde\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\nand amended if necessary.\nC. Property, plant and equipment\nProperty, plant and equipment are recorded at cost less \naccumulated depreciation and impairment losses. The cost of \nself-constructed assets includes direct labour costs in addition\nto the direct cost of material and a reasonable proportion of\nindirect manufacturing costs which are necessary to bring the\nasset into its location and state that are required for the asset \nto function in the intended way. The depreciation method, the\nresidual value and the useful life are reviewed annually and\namended if necessary.\nColruyt Group has opted to recognise capital grants as a\ndeduction to the cost of property, plant and equipment. Grants\nare recognised when there is reasonable assurance that the\ngrants will be received and that the group will comply with\nthe conditions attached to them. These grants are taken into\npro\ufb01t or loss over the useful life of the asset by reducing the \ndepreciation charge.\nIn certain circumstances obligations exist to dismantle and\nrestore items of property, plant and equipment in their original\nstate. The costs relating to these obligations are recognised\nas part of the cost or acquisition value of property, plant and\nequipment. A provision is recognised in the statement of\n\ufb01nancial position.\n\nSubsequent expenditure\nCosts for the replacement of a component of property, plant\nand equipment are capitalised provided that the cost to be\ncapitalised can be reliably determined and that the expenditure\nwill result in a future economic bene\ufb01t.\nCosts which do not meet these conditions are immediately\nrecognised in the consolidated income statement when\nincurred.\nDepreciation\nProperty, plant and equipment are subject to straight-line\ndepreciation in pro\ufb01t or loss based on the estimated useful life\nof each component.\nTangible assets with an inde\ufb01nite useful life are not depreciated\nbut tested 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: \n3 to 20 years; \n\u2022 IT equipment: 3 to 5 years;\n\u2022 right-of-use assets: useful life of the asset or, if shorter, the\nlease term.\nRetirements\nAn item of property, plant and equipment and any signi\ufb01cant\npart initially recognised is derecognised on disposal (i.e. on\nthe date when the recipient obtains control) or when no future\neconomic bene\ufb01ts are expected from its use or disposal.\nAny gain or loss arising from the derecognition of the asset \n(calculated as the di\ufb00erence between the net disposal proceeds\nand the carrying amount of the asset) is included in pro\ufb01t or\nloss when the asset is derecognised.\nD. Leases\nFor all leases with a lease term of more than 12 months,\na right-of-use asset and a corresponding lease liability are\nrecognised on the date on which the leased asset is made\navailable for use. Right-of-use assets are recognised as part of\nproperty, plant and equipment and lease liabilities are reported\nas part of interest-bearing liabilities, recognised at cost less\naccumulated depreciation and impairment losses and adjusted\nfor remeasurement of lease obligations.\nThe lease liability is measured at the present value of the\nremaining lease payments, discounted at a predetermined\ndiscount rate. Colruyt Group uses an incremental borrowing rate, \nwhich is revised annually for new contracts.\nAt initial recognition of the lease, the right of use of the assets is \nmeasured at an amount equal to the lease liability. Under cer-\ntain conditions the initial direct costs for concluding the lease\nare included 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\nto terminate the lease early if that option is reasonably certain\nnot to be 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 \nachieve a constant rate of interest on the remaining balance of\nthe lease liability. The right-of-use asset is depreciated over the\nshorter of its useful life and the lease term.\nPayments made for short-term leases or leases of low-value\nassets are recognised in pro\ufb01t or loss on a straight-line basis\nover the term of the lease.\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\nto the sublessee (which is the case, amongst others, when\nthe rental period of the sublease is signi\ufb01cantly shorter than\nthe one of the head lease), these \u2018sublease agreements\u2019 are\nclassi\ufb01ed as operating sublease agreements and the rental\nincome is recognised in pro\ufb01t or loss under \u2018Other operating\nincome\u2019, on a straight-line basis over the lease term.\nRental income under a \ufb01nance sublease is treated in accordance\nwith IFRS 16, whereby a lease receivable is recognised in\nthe consolidated statement of \ufb01nancial position. This lease\nreceivable is equal to the discounted value of the future lease\npayments plus any residual value accruing to the lessor, at\nthe interest rate implicit in the lease. Lease receivables are\npresented in the consolidated statement of \ufb01nancial position\nunder \u2018Other receivables\u2019. Any di\ufb00erences between the right-of-\nuse asset and the lease receivable are accounted for in pro\ufb01t or\nloss at initial recognition. \nE. Financial assets\nClassi\ufb01cation\nColruyt Group classi\ufb01es its \ufb01nancial assets at initial recognition \nin di\ufb00erent categories. The classi\ufb01cation of \ufb01nancial assets\ndepends on:\n\u2022 The characteristics of the contractual cash \ufb02ows of the\n\ufb01nancial assets (SPPI test). The SPPI test is designed to\ndetermine whether or not the contractual cash \ufb02ows relate to\npayments of principal and interest on the principal amount\noutstanding.\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 \nmeasurement of this \ufb01nancial asset and whether the income\nand expenses are recognised in pro\ufb01t or loss, or directly in \nequity. The \ufb01nancial assets are classi\ufb01ed as follows:\n\u2022 \ufb01nancial assets at amortised cost;\n\u2022 \ufb01nancial assets at fair value through other comprehensive\nincome (\u2018FVOCI\u2019);\n\u2022 \ufb01nancial assets at fair value through pro\ufb01t or loss (\u2018FVTPL\u2019).\n\nFinancial assets at amortised cost\nFinancial assets are recognised at amortised cost when the\nbusiness model\u2019s objective is to hold \ufb01nancial assets in order \nto collect contractual cash \ufb02ows and the contractual cash \ufb02ows\nrepresent (re)payments of principal and interest on the principal\namount outstanding and on speci\ufb01ed dates.\nThese \ufb01nancial assets are initially recognised at fair value, \nincluding any transaction costs that are directly attributable\nto these \ufb01nancial assets. A\ue61der initial recognition these assets\nare measured at amortised cost using the e\ufb00ective interest\nmethod, net of impairment. If there is objective evidence that\nan impairment loss has been incurred on \ufb01nancial assets at \namortised cost, the amount of the impairment loss is measured\nas the di\ufb00erence between the \ufb01nancial asset\u2019s carrying amount\nand the present value of estimated future cash \ufb02ows discounted\nat the \ufb01nancial asset\u2019s original e\ufb00ective interest rate. Gains \nand losses are recognised in pro\ufb01t or loss when the asset is\nderecognised, modi\ufb01ed or impaired.\nFinancial assets at fair value through other comprehensive \nincome\nFinancial assets are recognised at fair value through other\ncomprehensive income when the business model\u2019s objective\nis to hold \ufb01nancial assets in order to collect contractual cash\n\ufb02ows as well as to sell \ufb01nancial assets. The contractual cash \n\ufb02ows represent (re)payments of principal and interest on\nthe principal amount outstanding and on speci\ufb01ed dates. In\naddition, Colruyt Group may irrevocably choose to recognise\nat fair value through other comprehensive income equity\ninstruments that would otherwise be measured at fair value\nthrough pro\ufb01t or loss. This choice is irrevocable and may only be \nused to eliminate or reduce inconsistencies in the measurement\nat initial recognition. Colruyt Group makes this choice for equity\ninstruments which it has currently no intention to sell in the\nshort term.\nThese \ufb01nancial assets are initially recognised at fair value, \nincluding any transaction costs that are directly attributable to\nthese \ufb01nancial assets. A\ue61der initial recognition these \ufb01nancial \nassets are measured at fair value through other comprehensive\nincome. In the event of a disposal of these equity instruments\nwithin this category of \ufb01nancial assets, the cumulative\nrevaluations recognised through other comprehensive income\nare reclassi\ufb01ed from other comprehensive income to retained\nearnings.\nFinancial assets at fair value through pro\ufb01t or loss\nFinancial assets are recognised at fair value through pro\ufb01t or\nloss when the conditions of the above categories are not met \nor when Colruyt Group has made the irrevocable choice to\nrecognise through pro\ufb01t or loss debt instruments measured at\nfair value through other comprehensive income. This choice\nis irrevocable and may only be used to eliminate or reduce\ninconsistencies in the measurement at initial recognition.\nThese \ufb01nancial assets are initially recognised at fair value, \nincluding any transaction costs that are directly attributable to\nthese \ufb01nancial assets. A\ue61der initial recognition the assets are\nmeasured at fair value through pro\ufb01t or loss.\nExpected credit losses\nFinancial assets are recognised according to the above\naccounting principles. At the end of every reporting period\nColruyt Group assesses whether a provision for expected credit \nlosses needs to be recognised for \ufb01nancial assets at amortised \ncost and for \ufb01nancial assets at fair value through other\ncomprehensive income. \nColruyt Group has identi\ufb01ed one category of \ufb01nancial assets \nto which the requirements for expected credit losses apply:\ntrade and other receivables. To determine the expected credit\nlosses Colruyt Group applies the simpli\ufb01ed approach based on\na provision matrix, and the general method, under which credit\nlosses are determined at the level of the individual receivable. \nIn the event an indication of impairment exists for an individual\ntrade receivable, Colruyt Group will recognise an impairment\ncharge at an amount equal to the lifetime expected credit losses \non this speci\ufb01c trade receivable.\nF. Assets held for sale and discontinued\noperations\nAn asset or a disposal group (groups of assets and related\nliabilities) that is being disposed of, is classi\ufb01ed as held for\nsale if its carrying amount will be recovered principally through\na sale transaction rather than through continuing use. This\ncondition is regarded as met only when the sale is highly\nprobable and the asset (or disposal group) is available for\nimmediate sale in its present condition. For a sale to be highly \nprobable, the Company should be committed to a plan to sell\nthe asset (or disposal group), and an active programme to locate\na buyer and to complete the sale should be initiated. The asset\n(or disposal group) should be actively marketed at a price which\nis reasonable in relation to its current fair value, and the sale\nshould be expected to be completed within one year from the\ndate of classi\ufb01cation.\nWhen classi\ufb01ed as \u2018held for sale\u2019, assets or disposal groups\nare valued at the lower of their carrying amount and their\nfair value less costs to sell, including any impairment that\nmight be required and which is recognised through pro\ufb01t or\nloss. Impairment on an asset or a disposal group is initially\nallocated to goodwill and then pro rata to the remaining\nassets and liabilities. Such an impairment loss is not allocated\nto inventories, \ufb01nancial assets or deferred tax assets which\ncontinue to be recognised in line with the other signi\ufb01cant\naccounting policies of the group. As from the moment that\nproperty, plant and equipment and intangible assets are \nclassi\ufb01ed as held for sale, they are no longer depreciated or\namortised. Comparative balance sheet information for prior\nperiods is not restated to re\ufb02ect the new classi\ufb01cation in the\nconsolidated statement of \ufb01nancial position.\nA discontinued operation is a component of an entity that\neither has been disposed of or has been classi\ufb01ed as held\nfor sale, which represents a separate major line of business \nor geographical area of operations that can be distinguished\noperationally as well as for \ufb01nancial reporting purposes from\nthe rest of the entity. The pro\ufb01t or loss a\ue61der taxes which\narises from discontinued operations is separately reported\nin the consolidated income statement. When operations are\nlabelled as discontinued operations, the comparative \ufb01gures\nin the consolidated income statement and in the consolidated\n\nstatement of comprehensive income are restated to re\ufb02ect a\nsituation as if the operations had been discontinued as of the\nbeginning of the comparative period.\nG. Impairment\nThe carrying amount of all assets, with the exception of\ninventories and deferred tax assets, is reviewed at least once a \nyear and examined for any indications of impairment. If such\nindications exist, the related asset\u2019s recoverable amount is\nestimated.\nGoodwill, tangible and intangible assets with inde\ufb01nite useful\nlives and intangible assets not available for use are tested\nfor impairment at least annually (irrespective of whether\nindications of impairment exist or not). For internally developed \nintangible assets, this review is completed at least twice a year.\nThe recoverable amount is the higher of the fair value less costs\nto sell and the value in use. The value in use is the present value\nof expected future cash \ufb02ows. In assessing the value in use, the\nestimated future cash \ufb02ows are discounted to their present\nvalue using a pre-tax discount rate that re\ufb02ects current market\nassessments of the time value of money as well as the risks \nspeci\ufb01c to the asset. For an asset for which no independent cash\nin\ufb02ows are available, the recoverable amount is determined\nfor the cash-generating unit to which the asset belongs. For\nimpairment testing, goodwill is always allocated to (a group of)\ncash-generating units. \nA cash-generating unit is the smallest identi\ufb01able group of\nassets that generates cash in\ufb02ows that are largely independent\nof the cash in\ufb02ows from other assets or groups of assets. Colruyt\nGroup de\ufb01nes a \u2018cash-generating unit\u2019 as the operating unit to\nwhich the asset can unequivocally be allocated. An operating\nunit can include a branch of 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 \nof the di\ufb00erence. Impairment losses relating to cash-generating\nunits are \ufb01rst deducted from the carrying amount of any\ngoodwill attributed to the cash-generating (or groups of) units\nand then deducted pro rata from the carrying amount of the\nother assets of the (groups of) cash-generating units.\nA recognised impairment may be reversed if it ceases to exist.\nAn impairment loss is reversed only to the extent that the\nasset\u2019s carrying amount does not exceed the carrying amount \nthat would have been determined, net of depreciation or\namortisation, if no impairment loss had been recognised.\nGoodwill impairment is not reversed.\nH. Inventories\nInventories are measured at the lower of cost and net realisable\nvalue. The net realisable value is the estimated selling price\nin the normal course of business, less the estimated cost of\ncompletion and 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\nrequired to bring the goods to their state at the reporting date, \nless discounts and 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\nincluded in the inventory cost and are recognised in pro\ufb01t or\nloss as and when the product is sold, except when it relates to \na repayment of speci\ufb01c, additional and identi\ufb01able costs which\nColruyt Group incurred in order to sell the supplier\u2019s product. In\nthat case the rebates and incentives are immediately recognised\nas a decrease of the respective costs incurred. The estimation of\nsuch supplier rebates is predominantly based on real turnover\n\ufb01gures of the related period, but in certain cases it requires the\nuse of assumptions and estimations of speci\ufb01c purchasing or\nsales levels.\nI. Contract assets\nContract assets relate to expenses made to satisfy performance\nobligations under a contract and are recognised at cost, less\na provision for expected losses and less amounts of project \nprogress billings.\nThe expenses are recognised when the following conditions are\nmet:\n\u2022 the expenses are directly or indirectly attributable to a\nspeci\ufb01cally identi\ufb01able contract;\n\u2022 resources are generated which Colruyt Group will use to satisfy\na performance obligation; and\n\u2022 the expenses can be earned back.\nExpenses that can be attributed directly to a speci\ufb01cally\nidenti\ufb01able project include direct labour costs and direct\nmaterial costs. In addition, the cost also includes an allocation\nof \ufb01xed and variable indirect expenses made and this based on\na normal production capacity.\nJ. Equity\nCapital and retained earnings\nDividends proposed by the Board of Directors are only\nrecognised as liabilities a\ue61der approval by the Annual General\nMeeting of Shareholders. Until such formal approval, the\nproposed dividends are included in Colruyt Group\u2019s consolidated\nequity. Transaction costs of capital transactions, net of tax \nimpact, are deducted from equity.\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\ndeduction from equity. In case of a cancellation or sale of\ntreasury shares, the result of the transaction is directly included\nin equity (retained earnings).\nRevaluation reserves of liabilities related to\nlong-term post-employment bene\ufb01ts\nThe revaluation reserves contain the cumulative actuarial pro\ufb01ts\nand losses 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.\n\nOther entities: \n \n\u2022 legal compensations \nThe revaluation reserves comprise the experience adjustments\nand the e\ufb00ects of changes in actuarial assumptions.\nCumulative translation adjustments\nThe cumulative translation adjustments represent the\ncumulative currency translation di\ufb00erences that arise due to\nsubsidiaries, associates and joint ventures that have a functional \ncurrency that is di\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\nto hedged transactions.\nReserves for \ufb01nancial assets at fair value \nthrough other 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\nby the group are presented separately from Colruyt Group\u2019s\nequity. The interest of non-controlling shareholders can\ninitially be measured at fair value or at the non-controlling\ninterests\u2019 proportionate share of the fair value of the acquiree\u2019s\nidenti\ufb01able net assets. The choice of measurement basis is \nmade on a case-by-case basis. Subsequent to the acquisition,\nthe carrying amount of non-controlling interests is the amount\nof those interests at initial recognition plus the non-controlling\ninterests\u2019 share of subsequent changes in equity. The total result\nis attributed to non-controlling interests even if this results in\nthe 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\nprobable that a future out\ufb02ow of resources will be required to\nsettle the obligation, and when a reliable estimate can be made\nof the amount of the obligation. The amount recognised as a\nprovision is the best estimate of the expenditure required to\nsettle the present obligations at the reporting date.\nIf the e\ufb00ect of discounting the future cash out\ufb02ows is material,\nthe provisions are annually discounted using discount rates that\nre\ufb02ect current 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\nare necessarily entailed by the restructuring and that are not\nassociated with the ongoing activities of the Company.\nEnvironmental provisions are established in accordance with\nlegal requirements on the one hand and the environmental\npolicy established by Colruyt Group on the other.\nFor onerous contracts, a provision is recognised in the\nconsolidated statement of \ufb01nancial position for the di\ufb00erence\nbetween the unavoidable cost of meeting the obligations\nunder the contract and the expected bene\ufb01ts to be derived\nfrom the contract. Before a provision for an onerous contract is\nestablished, Colruyt Group recognises any impairment loss that\nhas occurred on assets dedicated to that contract.\nL. Employee bene\ufb01ts\nPost-employment bene\ufb01ts\nThere are di\ufb00erent types of post-employment bene\ufb01ts within\nColruyt Group:\n\u2022 De\ufb01ned contribution plans with a legally guaranteed \nminimum return \nIn Belgium, employers are obliged to guarantee a minimum\nreturn on de\ufb01ned contribution plans for the duration of\nan employee\u2019s career. For this reason, these plans \ufb01t the\nde\ufb01nition of a de\ufb01ned bene\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\nthe conditions regarding the required age and performed\nservice period are described in a collective labour agreement\n(Collectieve Arbeidsovereenkomst/Convention Collective\nde Travail or cao/CCT), more speci\ufb01cally in collective labour\nagreement No. 17, as established by the National Labour\nCouncil (Nationale Arbeidsraad/Conseil National du Travail)\nand in the Royal Decree of 3 May 2007 which regulates\nthe unemployment regime with company supplement\n(Belgian O\ufb03cial Gazette 8 June 2007). Other collective labour\nagreements negotiated by the National Labour Council or\nwithin Colruyt Group for speci\ufb01c entities or industries may\nbe applicable, but have bene\ufb01ts similar to those of collective\nlabour agreement No. 17.\nThese bene\ufb01ts must be paid if a company decides to termi-\nnate an employee\u2019s employment before the normal retirement\ndate. Given that a reasonable expectation is created towards\nthe employees at the moment of their recruitment or during\nthe period of service, that they are entitled to join the unem-\nployment regime with company supplement before the legal\nretirement age, these bene\ufb01ts are treated as post- \nemployment bene\ufb01ts (de\ufb01ned bene\ufb01t plan).\n\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\non actuarial calculations that are executed at the end of each\n\ufb01nancial year. A comprehensive actuarial measurement based\non updated personnel information is performed at least every\nthree years. In the years in which no comprehensive actuarial\nmeasurement is performed, actuaries use forecasts based on\nthe previous year but including updated assumptions (discount\nrate, pay rise and sta\ufb00 turnover). These liabilities, recorded in \nthe consolidated statement of \ufb01nancial position, are calculated\nas the present value of estimated future cash out\ufb02ows, based on\na discount rate at the reporting date which corresponds to the\nmarket yield of high quality corporate bonds with a remaining\nmaturity that approaches the maturity of these liabilities,\ndecreased with the fair value of the plan assets. The liabilities \nrelated to the unemployment regime with company supplement\nare recognised for the population of employees for which can\nbe reliably assumed that it will join the unemployment regime\nwith company supplement. The liabilities for the de\ufb01ned\ncontribution plans with a legally guaranteed minimum return\nare recognised for all Colruyt Group employees entitled thereto.\nThe costs related to these systems consist of the following\nitems:\n\u2022 the current service cost, which is the increase in the present\nvalue of the obligation resulting from employee service in the\ncurrent reporting 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\nof di\ufb00erences between the previous actuarial assumptions\nand what has actually occurred and the e\ufb00ect of changes in\nactuarial assumptions.\nThe \ufb01rst three items are recognised in pro\ufb01t or loss as\n\u2018Employee bene\ufb01t expenses\u2019. The net interest on the net liability\nis included in pro\ufb01t or loss in the \u2018Net \ufb01nancial result\u2019. Actuarial\ngains and losses are recognised in other comprehensive income.\nPro\ufb01t participation\nIn accordance with the Law of 22 May 2001 concerning\nemployee participation in the capital of entities and the\nestablishment of a pro\ufb01t bonus for employees, Colruyt Group\no\ufb00ers its personnel based in Belgium a share in the pro\ufb01ts\nin the form of a pro\ufb01t participation, paid in cash. The pro\ufb01t\nparticipation is recognised in the \ufb01nancial year in which the\npro\ufb01t is realised.\nDiscounts on share capital increases\nIn accordance with article 7:204 of the Code on Companies\nand Associations, Colruyt Group o\ufb00ers a discount on its yearly \nshare capital increase which is reserved for its employees. This\ndiscount is recognised as an employee bene\ufb01t expense in the\nperiod of the share 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\ncost comprise interest-bearing loans, trade payables and other\nliabilities. Financial liabilities are initially measured at fair value, \nnet of transaction costs. A\ue61der initial recognition, these \ufb01nancial\nliabilities are subsequently measured at amortised cost using\nthe e\ufb00ective interest method, with interest expense recognised\non an e\ufb00ective interest 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\nthe rate that exactly discounts estimated future cash payments\nthrough the expected life of the \ufb01nancial liability, or, where\nappropriate, a shorter period, to the net carrying amount on\ninitial recognition. \nFinancial liabilities at fair value through pro\ufb01t or loss\nFinancial liabilities of Colruyt Group measured at fair value\nthrough pro\ufb01t or loss comprise derivative \ufb01nancial instruments\nthat are concluded by Colruyt Group in order to hedge its\nexposure to currency risks resulting from its operational\nactivities. Colruyt Group does not conduct speculative\ntransactions.\nThese \ufb01nancial liabilities are initially recognised at fair value\nincluding any transaction costs that are directly attributable to\nthese \ufb01nancial liabilities. A\ue61der initial recognition these \ufb01nancial\nliabilities are measured at fair value through pro\ufb01t or loss.\nN. Derivative \ufb01nancial instruments\nDerivative \ufb01nancial instruments are initially recognised at\nfair value. A\ue61der initial recognition these derivative \ufb01nancial\ninstruments are remeasured at fair value at the end of every\nreporting period. Derivative \ufb01nancial instruments can be\nsubdivided into cash \ufb02ow hedges, fair value hedges and hedges\nof net investments. Colruyt Group designates the derivative\n\ufb01nancial instruments as cash \ufb02ow hedges. \nAt the inception of the transaction, Colruyt Group documents\nthe relationship between the hedging instrument and the\nhedged instrument, as well as the risk management objectives\nand strategy for undertaking the hedge. The derivative \ufb01nancial \ninstruments are presented as current assets or as current\nliabilities.\nThe e\ufb00ective portion of the changes in fair value of derivative\n\ufb01nancial instruments designated as cash \ufb02ow hedges is\nincluded as a separate component in equity, under \u2018Cash \ufb02ow\nhedge reserves\u2019. The gain or loss in respect of the ine\ufb00ective \nportion is immediately recognised in pro\ufb01t or loss under\n\u2018Finance income\u2019 or \u2018Finance costs\u2019.\n\nThe cumulative amounts included under \u2018Cash \ufb02ow hedge\nreserves\u2019 are reclassi\ufb01ed to pro\ufb01t or loss in the period during \nwhich the hedged instrument a\ufb00ects pro\ufb01t or loss. The\ncumulative amounts of the hedging instrument are included\nunder the same line item as the hedged instrument.\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\ndesignation of the instrument; or\n\u2022 the forecast transaction is no longer highly probable.\nWhen the forecast transaction is no longer highly probable but\nstill expected to occur, the hedge gains and losses that were\npreviously recognised in other comprehensive income remain\nin equity until the transaction a\ufb00ects pro\ufb01t or loss. As soon \nas the forecast transaction is no longer expected to occur, any\ngain or loss is immediately recognised in pro\ufb01t or loss as a \nreclassi\ufb01cation adjustment.\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\nor \u2018Finance costs\u2019.\nO. Revenue\nRevenue is recognised based on a \ufb01ve-step model. Revenue\nfrom the supply of goods or services is recognised in an amount\nthat re\ufb02ects the consideration to which Colruyt Group expects to\nbe 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\nonline, is limited to one single transaction, i.e. the sale of goods\nat the cash desk or online. There is only one performance\nobligation within this context and revenue is recognised when\ncontrol over the goods is transferred to the customer.\nFor certain products or services, such as phone cards and tickets\nfor amusement parks, Colruyt Group acts as an agent. Therefore,\nonly the commission is included in the revenue.\nRevenue from the sale of gi\ue61d cards and gi\ue61d certi\ufb01cates is\nrecognised when the gi\ue61d card or gi\ue61d certi\ufb01cate is redeemed by\nthe customer.\nThe transaction price is a\ufb00ected by a number of rebate\nmechanisms, which are recognised as variable considerations\nand are included in pro\ufb01t or loss at the time of the sale of the\ngoods. \nRevenue from the sale of goods \u2013 \n\u2018Wholesale and Foodservice\u2019\nRevenue from the sale of goods in the \u2018Wholesale and\nFoodservice\u2019 segment is recognised upon delivery to, or pick-\nup by, the \u2018Wholesale and Foodservice\u2019 customer. To determine\nthe transaction price Colruyt Group uses collaboration\narrangements. Any rebates granted to the \u2018Wholesale and \nFoodservice\u2019 customer are deducted from the sales price.\nRevenue from the sale of goods \u2013 \n\u2018Other activities\u2019\nRevenue from the \u2018Other activities\u2019 segment mainly relates\nto revenue from the sale of fuel, the supply of printing and\ndocument management solutions and energy-related activities. \nThe sale of fuels is limited to one single transaction that is\nsettled at the pump. Any rebates granted are immediately\ndeducted from the transaction price.\nRevenue from services rendered\nRevenue from services rendered other than those included\nunder \u2018Revenue from the sale of goods \u2013 \u2018Other activities\u2019,\nis assessed on a contractual basis to decide whether the \nperformance obligations are performed over time or at a\nspeci\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\nstraight-line 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\nincome\u2019.\nFor the supplier activities, Colruyt Group is required to hand\nin certi\ufb01cates from time to time, so as to satisfy the quotas\nimposed by the regional authorities. For this purpose,\ncerti\ufb01cates are used that are obtained through the production\nactivities as well as certi\ufb01cates purchased 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\nresult of the production activity are measured at the minimum\nprice guaranteed by the regional authorities. The inventory\nmovement in respect of certi\ufb01cates is recognised in the\nconsolidated income statement under the line item \u2018Services\nand miscellaneous goods\u2019.\nDividend income from \ufb01nancial assets and \n\ufb01nance income\nDividends received from \ufb01nancial assets are recognised in\nthe consolidated income statement at the time of allocation.\nInterest income is recognised using the e\ufb00ective interest\nmethod. Fair value adjustments of derivative \ufb01nancial\ninstruments that do not qualify for hedge accounting are\nimmediately recognised in the consolidated income statement.\n\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.\nIn all other cases the reimbursements are recognised as a\ndeduction from cost of goods sold.\nRental payments\nPayments made for short-term leases or leases of low-value\nassets are recognised in pro\ufb01t or loss on a straight-line basis\nover the term of the lease. \nFinance costs\nFinance costs relate to interest on loans, interest on repayments\nof lease liabilities, fair value adjustments of \ufb01nancial assets at \nfair value through pro\ufb01t or loss and adjustments for the time\nvalue of liabilities. Interest expenses are recognised using the\ne\ufb00ective interest method.\nFair value adjustments of derivative \ufb01nancial instruments that\ndo not qualify for hedge accounting are immediately recognised\nin the consolidated 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\nto transactions not recognised in the consolidated income\nstatement or that relate to a business combination.\nCurrent tax is the expected tax payable on the taxable pro\ufb01t\nfor the \ufb01nancial year, using tax rates and tax laws enacted or\nenacted substantively at the end of the reporting period, and\nany adjustment to tax payable (or receivable) in respect of\nprevious years. These taxes are calculated in accordance with \nthe respective tax laws applicable in all countries in which\nColruyt Group operates.\nDeferred taxes are calculated using \u2018the balance sheet liability\nmethod\u2019, providing for temporary di\ufb00erences between the tax\nbase of the assets and liabilities and the carrying amount of\nassets and liabilities in the consolidated statement of \ufb01nancial\nposition. The following di\ufb00erences are however not provided\nfor: the initial recognition of goodwill, the initial recognition of\ndi\ufb00erences on assets or liabilities that are not resulting from a\nbusiness combination and that do not a\ufb00ect pro\ufb01t before tax\nor taxable pro\ufb01t and the di\ufb00erences relating to investments in\nsubsidiaries, associates and joint ventures to the extent that \nthe group is able to assess the timing of the expiration of the \ntemporary di\ufb00erences and that it is probable that they will not\nbe reversed in the near future.\nDeferred taxes are calculated using tax rates and tax laws\nenacted or substantively enacted at the reporting date. A\ndeferred tax asset is recognised in the consolidated statement\nof \ufb01nancial position only to the extent that it is probable that\ntaxable pro\ufb01ts will be available in the near future against which\nthe deductible temporary di\ufb00erences, unused tax losses and \ncredits can be utilised. Deferred tax assets are reduced to the\nextent that it is no longer probable that the related tax bene\ufb01t\nwill be realised. The carrying amount of deferred tax assets is\nreviewed at each balance sheet date.\nAdditional income taxes that arise from the distribution of\ndividends or gains on shares in subsidiaries are only recognised\nrespectively at the moment of the decision to pay the related\ndividend and at the moment of the decision of the realisation of\nthe gain.\nR. Transfer pricing\nThe prices for transactions between subsidiaries, associates,\njoint ventures and therefore also between operating segments\nare conducted on an objective, at arm\u2019s length basis.\nS. Events after the reporting date\nEvents a\ue61der the reporting date, which provide additional\ninformation concerning the situation of Colruyt Group at\nthe reporting date (\u2018adjusting events\u2019) are recognised in the\nconsolidated \ufb01nancial statements. Other events a\ue61der the\nreporting date (\u2018non-adjusting events\u2019) are only mentioned in\nthe notes to the consolidated \ufb01nancial statements if they are\nconsidered to be important.\n",
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"value": "\n2. Segment information\nColruyt Group reports its operating segments based on the\nnature of its activities. In addition to the information on the\noperating segments, Colruyt Group also provides geographical \ninformation on the 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\nconsidered the operational characteristics of every activity. This\nled to the identi\ufb01cation of two important business segments:\n\u2018Retail\u2019 on the one hand and \u2018Wholesale and Foodservice\u2019 on the \nother hand. The di\ufb00erence between both operating segments\ncan be found in di\ufb00erences in markets and business models.\nThe other identi\ufb01able segments do not meet the quantitative\nthresholds determined by IFRS 8, \u2018Operating segments\u2019, and\nwere therefore reported together under the operating segment\n\u2018Other activities\u2019. The group support activities combine various\ndepartments and supply services to the di\ufb00erent brands\nwithin Colruyt Group. These activities include marketing and\ncommunication, IT, human resources and recruitment, \ufb01nance\nand other central services. The costs of group support activities\nand the result of their internal cross-charging are, to the extent \npossible, allocated to the reported segments.\nRetail\nStores under Colruyt Group\u2019s own management which directly\nsell to retail customers and bulk consumers. The \ufb01lling\nstations in France are also included in this segment as they are \ninseparably connected to, and therefore an integral part of, the\nstores 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\npresented in a separate segment, as opposed to the \ufb01lling\nstations in France, the reason being that the former, which have\ntheir own commercial objectives and energy strategy, can be\nidenti\ufb01ed separately from the stores 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 \nGroup level 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\nassets, provisions and impairment of current assets. The line\nitems \u2018Depreciation and amortisation\u2019 and \u2018Impairment of non-\ncurrent assets\u2019 are the most signi\ufb01cant ones and are therefore\nincluded in the segment information.\nThe operating segment information and Colruyt Group\u2019s\nconsolidated \ufb01gures can be reconciled by adding the\ninformation in the di\ufb00erent operating segments with the non-\nallocated elements - including group support activities - and\neliminating the transactions within Colruyt Group.\nGiven the nature of its activities, Colruyt Group does not rely on\na limited number of major customers.\n\n(in million EUR)\nRetail\n2021/22\n(1)\nWholesale and\nFoodservice\n2021/22\n(2)\nOther activities\n2021/22\nOperating\nsegments\n2021/22\nRevenue - external 8.164,9 1.065,0 819,4 10.049,3\nRevenue - internal 68,4 17,2 13,5 99,1\nOperating pro\ufb01t (EBIT) 351,7 51,1 14,1 416,9\nShare in the result of investments accounted for using the equity method (0,7) - 4,6 3,9\nAcquisition of property, plant and equipment and intangible assets\n(3)\n369,1 25,5 20,8 415,4\nDepreciation and amortisation 274,1 20,7 12,2 307,0\nImpairment of non-current assets 6,1 - 0,1 6,2\n(in million EUR)\nOperating\nsegments\n2021/22\nUnallocated\n2021/22\nEliminations\nbetween\noperating\nsegments\n2021/22\nConsolidated\n2021/22\nRevenue - external 10.049,3 - - 10.049,3\nRevenue \u2013 internal 99,1 - (99,1) -\nOperating pro\ufb01t (EBIT) 416,9 (41,7) - 375,2\nShare in the result of investments accounted for using the equity method 3,9 2,1 - 6,0\nNet \ufb01nancial result 1,5\nIncome tax expense (94,7)\nPro\ufb01t for the \ufb01nancial year 288,0\nAcquisition of property, plant and equipment and intangible assets\n(3)\n415,4 72,1 - 487,5\nDepreciation and amortisation 307,0 51,8 - 358,8\nImpairment of non-current assets 6,2 0,4 - 6,6\n(1) Includes Roelandt Group as of January 2022 and JIMS as of May 2021..\n(2) Includes Culinoa as of April 2021.\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.\n\n(in million EUR)\nRetail\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 \u2013 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 \u2013 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 is fully consolidated and no longer accounted for as a joint venture using the equity method.\n(2) Includes Joos Hybrid as of August 2020. The renewable wind energy activities of Eoly NV were contributed to the energy holding company Virya Energy NV in \ufb01nancial year 20/21.\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\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 group support 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 group support activities.\nOther:\nThe other entities can be found in the Grand Duchy of Luxembourg, Hong Kong, India and Africa. The retail and \ufb01tness activity in the Grand Duchy of Luxembourg is the most important\nactivity in this geographical information.\nGeographical information\n(in million EUR)\nBelgium France Other Total\n2021/22 2020/21 2021/22 2020/21 2021/22 2020/21 2021/22 2020/21\nRevenue 9.266,1 9.180,1 712,0 687,8 71,2 62,8 10.049,3 9.930,7\nAcquisition of property, plant and equipment and intangible assets\n438,1 431,2 44,5 37,3 4,9 0,4 487,5 468,9\n",
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"value": "\n3. Revenue and gross pro\ufb01t\n(in million EUR) 2021/22 2020/21\nRevenue 10.049,3 9.930,7\nCost of goods sold (7.297,6) (7.138,8)\nGross pro\ufb01t 2.751,7 2.791,9\nAs a % of revenue 27,4% 28,1%\n3.1. Revenue by cash-generating unit\n(in million EUR) 2021/22 2020/21\nRetail Food\n(1)\n7.699,1 7.960,3\n Colruyt Belgium and Luxembourg\n(2)(3)\n6.069,1 6.258,4\n OKay, Bio-Planet and Cru\n(4)\n1.038,4 1.135,9\n Colruyt France and DATS 24 France 591,6 566,0\nRetail Non-food\n(1)(5)\n465,8 348,1\nTransactions with other operating segments 68,4 65,2\nRetail 8.233,3 8.373,6\nWholesale 911,0 965,6\nFoodservice\n(6)\n154,0 109,5\nTransactions with other operating segments 17,2 13,0\nWholesale and foodservice 1.082,2 1.088,1\nDATS 24 Belgium 798,2 531,7\nPrinting and document management solutions\n(7)\n21,2 15,5\nTransactions with other operating segments 13,5 9,3\nOther activities 832,9 556,5\nTotal operating segments 10.148,4 10.018,2\nEliminations between operating segments (99,1) (87,5)\nConsolidated 10.049,3 9.930,7\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 (only in \ufb01nancial year 2020/21), Dreamland and Dreambaby realised by Colruyt stores.\n(3) Including the revenue from Roelandt Group (as from January 2022).\n(4) Including the revenue from the webshops Collishop (only in \ufb01nancial year 2020/21) Dreamland and Dreambaby realised by OKay and Bio-Planet stores.\n(5) Including the store revenue from Dreamland and Dreambaby and the revenue from Bike Republic, The Fashion Society (as from August 2020) and JIMS (as from May 2021).\n(6) Including the revenue from Culinoa (as from April 2021).\n(7) Including the revenue from Joos Hybrid (as from August 2020).\n",
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"value": "\n4. Other operating income and expenses\n(in million EUR) 2021/22 2020/21\nRental and rental-related income 13,2 11,8\nGains on disposal of non-current assets 6,9 10,6\nGains on changes in the consolidation scope - 30,7\nRemuneration received 147,4 108,3\nOther 28,5 24,1\nTotal other operating income 196,0 185,5\nIn the previous \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. The increase is mainly due \nto increased energy and waste prices (cardboard).\n(in million EUR) 2021/22 2020/21\nOperating taxes 13,7 12,8\nProperty withholding tax 15,0 14,7\nLosses on disposal of non-current assets 2,4 1,1\nOther 4,6 2,8\nTotal other operating expenses 35,7 31,4\n",
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"value": "\n5. Services and miscellaneous goods\n(in million EUR) 2021/22 2020/21\nRental and rental-related charges 25,3 24,4\nMaintenance and repairs 82,6 86,5\nUtilities 146,6 90,7\nLogistic expenses 138,9 131,9\nFees, IT and IT-related expenses 196,8 191,7\nAdministration, marketing and other expenses 102,9 106,4\nImpairment of current assets (0,2) 1,7\nTotal services and miscellaneous goods 692,9 633,3\nThe increase in utilities is due to increased energy prices.\n",
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"value": "\n6. Employee bene\ufb01t expenses\n(in million EUR) 2021/22 2020/21\nWages and salaries\n(1)\n1.167,5 1.117,1\nSocial security contributions 251,6 238,9\nConsultants and interim personnel 106,1 103,9\nPro\ufb01t-sharing schemes for employees\n(2)\n27,6 35,6\nContributions to de\ufb01ned contribution plans with a legally guaranteed minimum return 17,9 16,9\nOther post-employment bene\ufb01ts 1,6 1,5\nDiscount on capital increase reserved for personnel 1,3 1,8\nOther personnel costs 43,7 48,7\nCompensatory amounts (138,8) (102,1)\nTotal employee bene\ufb01t expenses 1.478,5 1.462,3\nNumber of employees (FTE) at reporting date 31.210 31.189\n(1) Of which the Belgian salary pool for the \ufb01nancial year 2021/22 amounts to EUR 1.082,0 million (EUR 1.034,2 million for the \ufb01nancial year 2020/21).\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\nincrease complies with article 7:204 of the Code on Companies and Associations. During the most recent capital increase 1.606 employees subscribed to 184.228 shares,\ncorresponding to a capital contribution of EUR 7,3 million. The discount granted on this transaction was EUR 1,3 million and is accounted for as an employee bene\ufb01t.\n2021/22 2020/21\nNumber of shares subscribed 184.228 222.372\nDiscount per share (in EUR) 6,8 7,9\nTotal discount granted (in million EUR) 1,3 1,8\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\nassets produced 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,\ninterim personnel, 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) 2021/22 2020/21\nInterest income on unimpaired customer loans and other loans 1,7 1,6\nDividends received 4,7 1,0\nInterest income on short-term bank deposits 0,2 -\nInterest income on \ufb01xed-income securities and compound instruments at fair value through pro\ufb01t or loss 1,7 1,4\nFair value adjustments to \ufb01nancial assets and liabilities at fair value through pro\ufb01t or loss 1,6 3,1\nGains on disposal of \ufb01nancial assets 0,8 0,4\nAdjustments for the time value of assets 0,2 0,2\nExchange gains 0,3 0,5\nOther 0,1 0,3\nFinance income 11,3 8,5\nInterest expense on current and non-current loans 1,4 1,1\nFair value adjustments to \ufb01nancial assets and liabilities at fair value through pro\ufb01t or loss 2,4 0,6\nLosses on disposal of \ufb01nancial assets 0,7 0,6\nAdjustment for the time value of liabilities 4,8 4,7\nExchange losses 0,3 0,5\nOther 0,2 0,1\nFinance costs 9,8 7,6\nNet \ufb01nancial result 1,5 0,9\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) 2021/22 2020/21\nA) E\ufb00ective tax rate\nPro\ufb01t before tax (excluding share in the result of investments accounted for using the equity method) 376,7 524,4\nIncome tax expense 94,7 104,9\nE\ufb00ective tax rate\n(1)\n25,15% 20,01%\nB) Reconciliation between the e\ufb00ective tax rate and the applicable tax rate\n(2)\n24,68% 24,70%\nPro\ufb01t before tax (excluding share in the result of investments accounted for using the equity method) 376,7 524,4\nIncome tax expense (based on applicable tax rate) 93,0 129,5\nNon-taxable income/non tax-deductible expenses 6,2 4,1\nPermanent di\ufb00erences 0,6 1,9\nImpact of tax deductions (3,1) (24,2)\nOther (2,0) (6,4)\nIncome tax expense 94,7 104,9\nE\ufb00ective tax rate 25,15% 20,01%\nC) Income tax expense recognised in pro\ufb01t or loss\nCurrent year taxes 83,4 80,6\nDeferred taxes 11,6 24,5\nAdjustments relating to prior years (0,3) (0,2)\nTotal income tax expense 94,7 104,9\n(1) The evolution of the e\ufb00ective tax rate re\ufb02ects in part one-o\ufb00 e\ufb00ects, such as the exempted gain on the contribution of Eoly Energy NV to Virya Energy NV in the previous \ufb01nancial year.\n(2) The applicable tax rate is the weighted average tax rate for the Company and all its consolidated subsidiaries in di\ufb00erent jurisdictions (Belgium: 25,00%, France: 26,50%, Grand Duchy of Luxembourg: 24,94%, India: 25,17%, Hong Kong: 16,50%, Senegal:\n30,00%, Democratic Republic of the Congo: 30,00%).\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) 2021/22 2020/21\nTax impact on revaluation of liabilities related to long-term post-employment bene\ufb01ts (6,0) 1,9\nTax impact on cash \ufb02ow hedge reserves (2,3) (0,8)\nTotal tax impacts recognised in other comprehensive income (8,3) 1,1\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag78": {
"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.\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. For the present reporting period, the following components were used in this model: a 'Risk-Free\nInterest Rate' of 0% to 1% (previous reporting period: 0% to 1%), a 'Market Risk Premium' of 6,5% to 7% (previous reporting period: 6% to 7%) and an unlevered Beta of 0,4 (previous\nreporting period: 0,4). In addition, the following 2 components were added to provide a realistic representation of the return to be provided to capital providers: a quantitative easing\npremium of 1,0% to 1,5% and a size premium of 1,3%. For Colruyt Group this resulted in a weighted average cost of capital (WACC) for its two main operating segments of between 5,0%\nand 6,3% (between 2,5% and 4,0% 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 business segment 'Retail': 1% on average (previous reporting period: 1% on average);\n\u2022 operating business segment 'Wholesale and Foodservice': 3,5% on average (previous reporting period: 4% on average).\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 55% and 85%\nof the calculated value in use. The impairment tests were performed in February 2022.\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) 31.03.2022 31.03.2021\nRetail Food 57,8 53,7\nRetail Non-food 77,4 52,2\nRetail 135,2 105,9\nFoodservice 13,6 10,2\nWholesale and foodservice 13,6 10,2\nPrinting and document management solutions 8,8 8,8\nOther activities 8,8 8,8\nConsolidated 157,6 124,9\n\nThe changes in \u2018Goodwill\u2019 can be explained as follows:\n(in million EUR)\nGross carrying\namount \n2021/22\nAccumulated \namortisation \nand impairment\n2021/22\nNet carrying\namount \n2021/22\nGross carrying\namount \n2020/21\nAccumulated \namortisation \nand impairment\n2020/21\nNet carrying\namount \n2020/21\nAt 1 April 149,1 (24,2) 124,9 84,5 (23,8) 60,7\nAcquisitions 24,6 - 24,6 64,6 - 64,6\nOther\n(1)\n8,2 (0,1) 8,1 - (0,4) (0,4)\nAt 31 March 181,9 (24,3) 157,6 149,1 (24,2) 124,9\n \n(1) Goodwill adjustment to re\ufb02ect changes in estimates within the measurement period.\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag79": {
"value": "\n10. Intangible assets\n(in million EUR)\nDeveloped \nintangible assets\nConcessions, \nso\ue61aware, licences \nand similar rights\nAcquired \ncustomer lists\nIntangible assets\nunder development\nand other \nintangible assets Total\nAcquisition value\nAt 1 April 2021 21,7 277,0 5,9 149,5 454,1\nAcquisitions through business combinations - 0,6 - - 0,6\nAcquisitions 2,1 10,5 3,0 72,6 88,2\nSales and disposals (2,9) (11,9) - - (14,8)\nReclassi\ufb01cation - 13,8 - (13,8) -\nAt 31 March 2022 20,9 290,0 8,9 208,3 528,1\nAmortisation\nAt 1 April 2021 (10,7) (147,3) - (0,1) (158,1)\nAmortisation (3,0) (29,8) - - (32,8)\nSales and disposals 0,1 10,9 - - 11,0\nAt 31 March 2022 (13,6) (166,2) - (0,1) (179,9)\nImpairment\nAt 1 April 2021 - (10,9) (4,4) (3,6) (18,9)\nImpairment (2,9) - - - (2,9)\nSales and disposals 2,9 0,1 - - 3,0\nReclassi\ufb01cation - (1,4) - 1,4 -\nAt 31 March 2022 - (12,2) (4,4) (2,2) (18,8)\nNet carrying amount at 31 March 2022 7,3 111,6 4,5 206,0 329,4\n\n(in million EUR)\nDeveloped \nintangible assets\nConcessions, \nso\ue61aware, licences \nand similar rights\nAcquired \ncustomer lists\nIntangible assets\nunder development\nand 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 1 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\nThe concessions, so\ue61dware, licences and similar rights which amount to EUR 111,6 million (EUR 118,8 million for the previous reporting period) mainly consist of so\ue61dware that were\npredominantly generated internally and permits. The internally generated so\ue61dware which is still under development (mainly transformation programs) at the end of the current\n\ufb01nancial year amounts to EUR 193,5 million (compared to EUR 133,3 million for the previous \ufb01nancial year). During the current \ufb01nancial year the group acquired intangible assets for\nan amount of EUR 88,2 million (compared to EUR 91,0 million during the previous \ufb01nancial year), of which EUR 75,9 million were developed internally (compared to EUR 77,5 million\nduring the previous \ufb01nancial year).\n",
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"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
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"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag80": {
"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 2021 2.957,3 847,2 548,2 284,7 202,9 83,1 4.923,4\nRevaluation\n(1)\n- - - 45,8 - - 45,8\nAcquisitions through business combinations 17,3 4,3 1,1 27,8 6,6 0,2 57,3\nAcquisitions 185,9 60,4 58,7 3,9 21,9 68,6 399,4\nSales and disposals (48,3) (52,8) (54,9) (0,2) (13,8) (0,5) (170,5)\nReclassi\ufb01cation 27,5 20,8 3,1 (0,5) 5,8 (56,7) -\nCurrency translation adjustments 0,1 0,1 0,1 - - - 0,3\nAt 31 March 2022 3.139,8 880,0 556,3 361,5 223,4 94,7 5.255,7\nDepreciation\nAt 1 April 2021 (1.279,0) (530,0) (377,4) (59,1) (94,3) - (2.399,8)\nRevaluation\n(1)\n- - - 7,0 - - 7,0\nDepreciation (129,2) (63,1) (71,0) (45,5) (17,3) - (326,1)\nSales and disposals 39,9 50,8 53,0 0,3 12,0 - 156,0\nReclassi\ufb01cation (0,8) 0,9 (0,5) 0,3 0,1 - -\nAt 31 March 2022 (1.369,1) (541,4) (395,9) (97,0) (99,5) - (2.502,9)\nImpairment\nAt 1 April 2021 (5,3) (1,4) - - (0,3) - (7,0)\nImpairment (2,0) (0,3) (0,3) - (0,9) - (3,5)\nSales and disposals 1,3 0,3 0,3 - 0,9 (0,1) 2,7\nReclassi\ufb01cation (0,1) - - - - 0,1 -\nAt 31 March 2022 (6,1) (1,4) - - (0,3) - (7,8)\nNet carrying amount at 31 March 2022 1.764,6 337,2 160,4 264,5 123,6 94,7 2.745,0 \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 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), and changes to the lease portfolio (extension/termination/new leases).\nCollateral has been provided for contracted liabilities, mainly at The Fashion Society (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 264,5 million (compared to EUR 225,6 million for the previous reporting\nperiod) and consists of leases in respect of buildings (EUR 257,5 million), land (EUR 1,5 million) and machinery and vehicles (EUR 5,5 million).\n\nOn property, plant and equipment an impairment loss of EUR 3,5 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. These grants amount (net) to:\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 2021 (6,7) (5,0) (0,2) - - (0,3) (12,2)\nAt 31 March 2022 (5,9) (5,0) (0,2) - - (0,3) (11,4)\nThe grants recognised in pro\ufb01t or loss amount to EUR 1,8 million (EUR 1,5 million in the previous \ufb01nancial reporting period). \nThe grants consist mainly of the grant awarded for the construction of the logistics site in Ath/Lessines.\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag81": {
"value": "\n12. Investments in associates\n \n(in million EUR) 2021/22 2020/21\nCarrying amount at 1 April 313,4 262,3\nAcquisitions/capital increases 115,2 56,7\nCapital decreases (0,7) (0,3)\nShare in the result for the \ufb01nancial year 5,8 8,9\nShare in other comprehensive income 16,4 (11,4)\nDividend (0,2) (0,2)\nOther 2,4 (2,6)\nCarrying amount at 31 March 452,3 313,4\nThe investments in associates for the \ufb01nancial year 2021/22 relate to the non-quoted entities AgeCore SA (25,00%), First Retail International 2 NV (4,73%), Vendis Capital NV (10,87%),\nSmartmat NV (41,36%), Scallog SAS (23,73%), The Seaweed Company BV (21,30%), Newpharma Group NV (60,99%), and Virya Energy NV (59,78%). These investments are considered as\nassociates and are accounted for using the equity method given that Colruyt Group has a signi\ufb01cant in\ufb02uence based on indicators as de\ufb01ned under paragraph 6 of IAS 28 \u2018Investments \nin Associates and Joint Ventures\u2019.\nThe contribution in kind of Korys Renewable Energy BV by Korys Investments NV to Virya Energy NV had the e\ufb00ect of reducing Colruyt Group's stake in Virya Energy NV from 60,87% to\n59,78%.\nOn 28 June 2021, following the earlier withdrawal of two partners from the retail alliance, Colruyt Group increased its stake in AgeCore SA from 16,67% to 25,00% .\n\nBy acquiring the shares held by minority shareholders, Colruyt Group increased its stake in Newpharma Group NV from 26,00% to 60,99% on 8 July 2021.\nDuring the \ufb01nancial year, interests were acquired in the company Smartmat NV (February 2022).\nOn 14 March 2022, Colruyt Group increased its stake in The Seaweed Company BV from 1,40% to 21,30%, following which this company is no longer included in non-current \ufb01nancial\nassets, but is also accounted for using the equity method.\nFor transactions decided by the Board of Directors a\ue61der year-end relating to Virya Energy NV and Newpharma Group NV, we refer to note 32. Events a\ue61eer the reporting date.\nThe investments in Scallog SAS, Smartmat NV, The Seaweed Company BV and Newpharma Group NV are presented under the operating segment \u2018Retail\u2019, the investment in Virya Energy\nNV under the operating segment \u2018Other activities\u2019 and the investments in AgeCore SA, First Retail International 2 NV and Vendis Capital NV under the segment \u2018Unallocated\u2019.\nThe consolidated \ufb01gures of the material associates are as follows:\n2021 (in million EUR) Virya Energy NV\n(2)\nNewpharma Group NV\n(2)(3)\nSmartmat NV\n(2)\nNon-current assets 2.102,4 89,1 3,0 \nCurrent assets 251,0 17,4 7,9 \nNon-current liabilities 1.068,9 17,0 2,3 \nCurrent liabilities 399,5 24,4 6,8 \nNet assets 885,0 65,1 1,8 \n of which non-controlling interests 72,7 - - \n of which equity attributable to owners of the parent company 812,3 65,1 1,8 \nShare of Colruyt Group in net assets 485,6 39,7 0,7 \nAdjustment for Colruyt Group\n(1)\n (187,4) 57,9 26,5 \nRevenue 179,3 156,5 - \nPro\ufb01t from continuing operations 12,0 (1,1) - \nOther comprehensive income 34,2 - - \nTotal comprehensive income 46,2 (1,1) - \n of which non-controlling interests 8,1 - - \n of which equity attributable to owners of the parent company 38,1 (1,1) - \nShare of Colruyt Group in total comprehensive income 22,8 (1,1) - \nAdjustment for Colruyt Group\n(1)\n(1,8) - - \n(1) The adjustments for Colruyt Group at Virya Energy NV are explained mainly by the fact that Colruyt Group recognises the Parkwind- and Eurowatt-entities in Virya Energy NV at historical value. \nIn addition, e\ufb00ects in the consolidated \ufb01gures of Virya Energy NV of a change in consolidation method for the underlying entities are o\ufb00set by Colruyt Group, where this change does not apply. The adjustment for Colruyt Group at Newpharma Group NV and at\nSmartmat NV relates to goodwill.\n(2) Virya Energy NV, Newpharma Group NV and Smartmat NV are in turn sub-consolidations. Late statutory adjustments not recognised by Colruyt Group are not material and will be processed in the next \ufb01nancial year.\n(3) The \ufb01gures of Newpharma Group NV in the tables have been adjusted to IFRS.\n\n2020 (in miljoen EUR) Virya Energy NV\n(2)\nNewpharma Group NV\n(2)(3)\nNon-current assets 1.804,2 85,0 \nCurrent assets 234,8 22,3 \nNon-current liabilities 1.084,4 16,5 \nCurrent liabilities 140,6 24,6 \nNet assets 814,0 66,2 \n of which non-controlling interests 61,5 - \n of which equity attributable to owners of the parent company 752,5 66,2 \nShare of Colruyt Group in net assets 458,0 17,2 \nAdjustment for Colruyt Group\n(1)\n (183,2) (1,4)\nRevenue 78,7 145,5 \nPro\ufb01t from continuing operations (15,7) (5,2)\nOther comprehensive income (5,6) - \nTotal comprehensive income (21,3) (5,2)\n of which non-controlling interests (2,3) - \n of which equity attributable to owners of the parent company (19,0) (5,2)\nShare of Colruyt Group in total comprehensive income (11,6) (1,4)\nAdjustment for Colruyt Group\n(1)\n8,7 - \n(1) The adjustments for Colruyt Group at Virya Energy NV are explained mainly by the fact that Colruyt Group recognises the Parkwind- and Eurowatt-entities in Virya Energy NV at historical value. \nIn addition, e\ufb00ects in the consolidated \ufb01gures of Virya Energy NV of a change in consolidation method for the underlying entities are o\ufb00set by Colruyt Group, where this change does not apply. The adjustment for Colruyt Group at Newpharma Group NV\nrelates to goodwill.\n(2) Virya Energy NV Group and Newpharma Group NV are in turn sub-consolidations.\n(3) The \ufb01gures of Newpharma Group NV in the tables have been adjusted to IFRS.\n",
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"concept": "ifrs-full:DisclosureOfInterestsInAssociatesExplanatory",
"language": "en",
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"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag82": {
"value": "\n13. Investments in joint ventures\n \n(in million EUR) 2021/22 2020/21\nCarrying amount at 1 April 6,9 36,1\nAcquisitions/capital increases 5,0 6,7\nDisposals - (23,5)\nShare in the result for the \ufb01nancial year 0,1 (12,4)\nCarrying amount at 31 March 12,0 6,9\nThe investments in joint ventures for the \ufb01nancial year 2021/22 consist of the non-quoted entities Achilles Design BV (24,70%), Kriket BV (43,82%), Daltix NV and Daltix Unipessoal LDA\n(77,55%), We Connect Data BV (16,03%), Ticom NV (90,00%), Hyve BV (16,67%), Digiteal SA (26,84%), Some BV (24,97%) and De Leiding BV (46,23%). As Colruyt Group shares the control\nover these entities with other parties, these joint ventures are included in the consolidated \ufb01nancial statements using the equity method.\nDuring the \ufb01nancial year, interests were acquired in Hyve BV (April 2021), Digiteal SA and De Leiding BV (July 2021) and Some BV (November 2021).\nWith the exercise of a put option by two shareholders and the buying out of a third shareholder, Colruyt Group's investment in Daltix NV and Daltix Unipessoal LDA was increased to\n77,55% in the current \ufb01nancial year.\nOn 29 December 2021, Colruyt Group made an additional cash contribution to Kriket BV, increasing the investment from 24,81% to 43,82%.\nThe investments in Kriket BV, Daltix NV and Daltix Unipessoal LDA, Ticom NV, Digiteal SA, and De Leiding BV are presented in the operating segment 'Retail', the investments in Hyve BV\nand Some BV in the operating segment 'Other activities' and the investments in Achilles Design BV and We Connect Data BV in the segment 'Unallocated'.\nThese companies have their main activities in Belgium.\nSince 1 August 2020, the investment in The Fashion Society NV has been fully consolidated as a subsidiary, whereas for the \ufb01rst 4 months of the \ufb01nancial year 2020/21, it was\naccounted for as a joint venture using the equity method. In the course of the \ufb01nancial year 2021/22, another call option was exercised on the remaining shares held by third parties,\nthus bringing Colruyt Group\u2019s stake to 100%. The balance sheet of The Fashion Society NV is therefore no longer included in the notes to the material joint ventures. The result of The\nFashion Society NV is still included for the period from 1 April to 31 July 2020.\nThere are no material joint ventures in the current 2021/22 \ufb01nancial year.\nThe consolidated \ufb01gures of the material joint ventures in the \ufb01nancial year 2020/21 are as follows:\nThe Fashion Society NV (in million EUR) 2020/21\n(1)\nRevenue 43,1\nDepreciation, amortisation and impairment of non-current assets (15,5)\nFinance costs (0,7)\nIncome tax expense 1,5\nPro\ufb01t from continuing operations (17,0)\nTotal comprehensive income (17,0)\n of which equity attributable to owners of the parent company (17,0)\nShare of Colruyt Group in total comprehensive income (11,6)\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.\n",
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"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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},
"Tag83": {
"value": "\n14. Financial assets\n14.1. Non-current assets\n(in million EUR) 31.03.2022 31.03.2021\nFinancial assets at fair value through other comprehensive income 14,7 16,5\nFinancial assets at fair value through pro\ufb01t or loss - 95,1\nTotal 14,7 111,6\nThe non-current \ufb01nancial assets evolved as follows during the \ufb01nancial year:\n(in million EUR) 2021/22 2020/21\nAt 1 April 111,6 14,5\nAcquisitions 0,9 97,9\nCapital increases 0,9 0,3\nCapital decreases (2,3) (3,5)\nFair value adjustments through other comprehensive income (1,1) 2,8\nReclassi\ufb01cation (95,0) -\nOther (0,3) (0,4)\nAt 31 March 14,7 111,6\n \nThe \ufb01nancial assets at fair value through other comprehensive income consist mainly of the investment in the holding company So\ufb01ndev IV NV (9,42%), the investment in North Sea\nWind CV (7,19%) 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 the various companies\nare 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 value of their own\ninvestment portfolios.\nDuring the current reporting period, the non-current \ufb01nancial assets decreased by a net EUR 96,9 million. This is mainly explained by the reclassi\ufb01cation of the convertible bonds of\nVirya Energy NV (EUR 95,0 million) from non-current to current assets, the capital decreases for So\ufb01ndev IV NV (EUR -2,3 million) and the fair value adjustment for So\ufb01ndev IV NV \n(EUR -1,1 million).\nDuring the previous reporting period, the non-current \ufb01nancial assets increased by a net EUR 97,1 million. This is mainly explained by subscription to the convertible bonds of Virya\nEnergy NV at a conversion value of EUR 95,0 million, the initial recognition of the holdings in investment funds Good Harvest Belgium I SRL and Blue Horizon Ventures I SCSp RAIF in a\ntotal 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 EUR -3,1 million.\n\n14.2. Current assets\n(in million EUR) 31.03.2022 31.03.2021\nEquity instruments at fair value through pro\ufb01t or loss 9,3 10,9\nFixed-income securities at fair value through pro\ufb01t or loss 15,9 16,1\nCompound instruments at fair value through pro\ufb01t or loss 95,0 -\nFinancial assets at amortised cost 7,8 6,1\nDerivative \ufb01nancial instruments \u2013 cash \ufb02ow hedging instruments 0,3 3,3\nTotal 128,3 36,4\n \nThe current \ufb01nancial assets evolved as follows during the \ufb01nancial year:\n(in million EUR) 2021/22 2020/21\nAt 1 April 36,4 27,8\nAcquisitions 6,4 7,1\nSales and disposals (17,8) (4,2)\nFair value adjustments through pro\ufb01t or loss (0,9) 2,7\nFair value adjustments through other comprehensive income 9,0 3,1\nCurrency translation adjustments 0,2 (0,1)\nReclassi\ufb01cation 95,0 -\nAt 31 March 128,3 36,4\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 25,2 million for the current period). The equity instruments and \ufb01xed-income securities are measured at their closing rates on 31 March 2022. Fair value adjustments are\nrecognised 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 investments vary between 4 and 30\nyears, with an average maturity of 10 years.\nThe compound instruments measured at fair value through pro\ufb01t and loss relate to the convertible bonds (EUR 95,0 million) issued by the associate Virya Energy NV. This compound\ninstrument matures in June 2022. Colruyt Group subscribed to 792.023 bonds (1.301.213 bonds in all were issued by Virya Energy NV). If Virya Energy NV opts not to prematurely\nredeem the convertible bonds, Colruyt Group has the option to convert its bonds into shares of Virya Energy NV at a predetermined conversion price at maturity date. This \ufb01nancial\ninstrument was recognised by Colruyt Group as a \ufb01nancial asset at the conversion price and re\ufb02ects the fair value on 31 March 2022. The market conformity of the parameters of this\n\ufb01nancial instrument was determined by an independent external party. For the decision regarding the conversion of this instrument by Colruyt Group, we refer to note 32. Events a\ue61eer \nthe reporting date.\nThe \ufb01nancial assets at amortised cost relate to a term deposit held by Colruyt IT Consultancy India Private Limited. The derivative \ufb01nancial instruments are related to the fair value of\nthe outstanding currency hedges for cash \ufb02ow hedging purposes.\nThe cash \ufb02ow hedging instruments are measured at their fair value at 31 March 2022. 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 at 31 March 2022 resulted in a net loss of EUR 0,9 million for the current \ufb01nancial year (compared to a net gain of EUR 2,7 million \nfor the \ufb01nancial year 2020/21).\n\nDuring the current reporting period the current \ufb01nancial assets increased by a net EUR 91,9 million. This is mainly explained by the reclassi\ufb01cation of the convertible bonds of Virya\nEnergy NV (EUR 95,0 million) from non-current to current assets and the sale of the in\ufb02ation swap covering future in\ufb02ation-related pay increases (EUR -3,3 million).\n",
"dimensions": {
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"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag84": {
"value": "\n15. Business combinations\nThere were no material business combinations in \ufb01nancial year 2021/22.\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag85": {
"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 2021/22 or \ufb01nancial year 2020/21.\n16.2. Disposal of subsidiaries\nNo material disposals of subsidiaries occurred either during \ufb01nancial year 2021/22 or \ufb01nancial year 2020/21.\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag86": {
"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\n31.03.2022 31.03.2021 31.03.2022 31.03.2021 31.03.2022 31.03.2021\nIntangible assets 7,5 7,1 - (0,2) 7,5 6,9\nProperty, plant and equipment 2,1 0,6 (134,9) (126,9) (132,8) (126,3)\nInventories 0,1 0,1 (3,2) (1,1) (3,1) (1,0)\nReceivables 1,9 1,2 (6,6) (7,3) (4,7) (6,1)\nLiabilities related to employee bene\ufb01ts 18,6 28,0 - - 18,6 28,0\nOther provisions 1,4 2,7 (11,6) (10,9) (10,2) (8,2)\nOther liabilities 64,3 59,5 (25,2) (3,8) 39,1 55,7\nTax loss carry-forwards, deductible items and reclaimable tax paid 74,0 72,4 - - 74,0 72,4\nGross deferred tax assets/(liabilities) 169,9 171,6 (181,5) (150,2) (11,6) 21,4\nUnrecognised tax assets/liabilities (75,6) (95,8) 13,0 20,7 (62,6) (75,1)\nO\ufb00setting tax assets/liabilities (76,9) (63,5) 76,9 63,5 - -\nNet deferred tax assets/(liabilities) 17,4 12,3 (91,6) (66,0) (74,2) (53,7)\n17.2. Change in net carrying amount\n(in million EUR)\nAssets Liabilities Balance\n2021/22 2020/21 2021/22 2020/21 2021/22 2020/21\nNet carrying amount at 1 April 12,3 20,1 (66,0) (54,4) (53,7) (34,3)\nChanges recognised in pro\ufb01t or loss 5,1 (13,8) (16,7) (10,7) (11,6) (24,5)\nChanges recognised in other comprehensive income - 2,0 (8,3) (0,9) (8,3) 1,1\nAcquisitions through business combinations - - (0,5) - (0,5) -\nChanges in consolidation scope - 4,0 (0,1) - (0,1) 4,0\nNet carrying amount at 31 March 17,4 12,3 (91,6) (66,0) (74,2) (53,7)\nOn 31 March 2022 Colruyt Group had unrecognised deferred tax assets and liabilities in an amount of EUR 62,6 million (EUR 75,1 million on 31 March 2021). This amount relates to\ntemporary di\ufb00erences, as well as tax losses and unused tax assets carried forward totalling EUR 244,8 million (EUR 289,4 million for the 2020/21 \ufb01nancial year).\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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag87": {
"value": "\n18. Inventories\nInventories mainly represent trade goods. The inventory valuation has been updated and has a one-o\ufb00 e\ufb00ect of EUR +26,1 million. The accumulated impairment on inventories of\ntrade goods amounted to EUR 47,4 million in the current \ufb01nancial year compared to EUR 58,2 million in the previous \ufb01nancial year.\nThe amount of inventories recognised as an expense in the 2021/22 income statement amounts to EUR 7.297,6 million and was reported under \u2018Cost of goods sold\u2019. Last year this\nexpense was EUR 7.138,8 million.\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag88": {
"value": "\n19. Trade and other receivables\n19.1. Other non-current receivables\n(in million EUR) 31.03.2022 31.03.2021\nLoans to customers 4,7 4,6\nLoans to associates 12,7 9,3\nLoans to joint ventures 1,9 0,7\nGuarantees granted 7,4 7,5\nLease receivables 17,1 15,0\nOther receivables 2,2 5,3\nTotal other non-current receivables 46,0 42,4\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 15 years.\nThe \u2018guarantees granted\u2019 have been provided in respect of purchase obligations.\nThe lease receivables (EUR 17,1 million) relate to subleases in respect of buildings.\n\n19.2. Current trade and other current receivables\n(in million EUR) 31.03.2022 31.03.2021\nTrade receivables 602,5 542,9\nTotal trade receivables 602,5 542,9\nVAT 12,7 7,8\nPrepaid expenses 36,9 37,9\nLoans granted to customers that expire within 1 year 1,2 1,2\nInterest 3,4 4,6\nLease receivables 4,3 3,6\nOther receivables 22,9 23,1\nTotal other current receivables 81,4 78,2\nTrade receivables\nTrade receivables are presented net of impairments. The impairments amount to EUR 15,6 million at 31 March 2022 (compared to EUR 17,6 million at 31 March 2021).\nOther receivables\nOther receivables are presented net of impairments. The impairments amount to EUR 0,8 million at 31 March 2022 (compared to EUR 0,7 million at 31 March 2021).\n'Other receivables\u2019 consist mainly of claims for damages.\n \nThe ageing of trade receivables is as follows:\n(in million EUR)\n31.03.2022 31.03.2021\nGross Impairment Gross Impairment\nNot past due 566,7 - 511,7 (0,2)\nPast due between 1 and 6 months 30,7 (0,7) 21,9 (4,0)\nPast due for more than 6 months 20,7 (14,9) 26,9 (13,4)\nTotal 618,1 (15,6) 560,5 (17,6)\n\nThe movement in impairments on trade and other receivables is as follows:\n(in million EUR)\nImpairment\ntrade receivables\nImpairment\nother receivables\n2021/22 2020/21 2021/22 2020/21\nAt 1 April (17,6) (18,6) (0,7) (0,8)\nAddition (18,3) (21,5) (0,1) -\nReversal 18,7 19,7 - 0,1\nUse 1,6 2,8 - -\nAt 31 March (15,6) (17,6) (0,8) (0,7)\nMore information on how trade and other receivables are monitored can be found under note 27.1.c. Credit risk.\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag89": {
"value": "\n20. Cash and cash equivalents\n(in million EUR) 31.03.2022 31.03.2021\nTerm deposits with an original maturity of three months or less 10,1 50,1\nOther cash and cash equivalents 166,1 234,4\nCash and cash equivalents 176,2 284,5\nBank overdra\ue61ds 0,2 1,2\nTotal liabilities 0,2 1,2\nNet cash and cash equivalents 176,0 283,3\nThere are no material unavailable balances of cash and cash equivalents.\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag90": {
"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 aims to allow the dividend per share to evolve in proportion to the group pro\ufb01t on an annual basis. The pay-out ratio for this \ufb01nancial year is 50,8%\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 7 October 2021, the capital was increased by 184.228 shares on 15 December 2021; the related\ncapital increase amounted to EUR 7,3 million.\nThe Company\u2019s share capital on 31 March 2022 amounted to EUR 364,7 million divided into 133.839.188 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 357,0 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 Annual\nGeneral Meeting of Shareholders, deliberating according to the guidelines that apply for changes in bylaws. The current authorisation will end in October 2024.\n21.3. Treasury shares\nTreasury shares are recognised at the cost of the treasury shares purchased. On 31 March 2022 Colruyt Group held 3.518.954 treasury shares, representing 2,63% of the shares issued\nat reporting date. During the \ufb01nancial year, 4.650.566 treasury shares were repurchased for an amount of EUR 198,2 million. We refer to the Corporate Governance section for more\ndetails on the purchase of treasury shares.\nBy notarial deed of 7 October 2021 the Board of Directors of Etn. Fr. Colruyt NV cancelled 2.500.000 of the purchased treasury shares.\n\n21.4. Dividends\nOn 10 June 2022 a gross dividend of EUR 141,9 million or EUR 1,10 per share was proposed by the Board of Directors. In the previous \ufb01nancial year the gross dividend amounted\nto EUR 195,4 million or EUR 1,47 per share. The gross dividend takes into account the number of treasury shares held on 10 June 2022. The dividend was not incorporated in the\nconsolidated \ufb01nancial statements for the \ufb01nancial year 2021/22.\n21.5. Shareholder structure\nBased on the most recent transparency noti\ufb01cations of 1 October 2021 and 3 January 2022 and taking into account the companies\u2019 treasury shares at 31 March 2022, the shareholder\nstructure of Etn. Fr. Colruyt NV is as follows:\nShares\nColruyt family and relatives 80.134.689\nEtn. Fr. Colruyt NV (treasury shares)\n(1)\n 3.518.954\nTotal of parties acting in concert 83.653.643\n(1) Situation at 31 March 2022.\nThe remainder of the total shares issued (133.839.188 shares at 31 March 2022), being 50.185.545 shares or 37,50%, are publicly held. We refer to the Corporate Governance section for\nmore details.\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag91": {
"value": "\n22. Earnings per share\n2021/22 2020/21\nTotal operating activity\nPro\ufb01t for the \ufb01nancial year (group share) (in million EUR) 287,3 415,3\nWeighted average number of outstanding shares 132.677.085 135.503.424\nEarnings per share \u2013 basic and diluted (in EUR) 2,16 3,06\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\n2021/22 2020/21\nNumber of outstanding shares at 1 April 134.786.572 135.632.720\nE\ufb00ect of capital increase 53.733 64.241\nE\ufb00ect of shares purchased (2.163.220) (193.537)\nWeighted average number of outstanding shares at 31 March 132.677.085 135.503.424\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
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"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"value": "\n23. Provisions\n(in million EUR) Environmental risks Other risks Total\nNon-current provisions 2,5 12,9 15,4\nCurrent provisions - 0,8 0,8\nAt 31 March 2022 2,5 13,7 16,2\nAt 1 April 2021 3,1 23,9 27,0\nAddition 1,1 4,4 5,5\nUse (1,2) (4,8) (6,0)\nReversal (0,5) (9,8) (10,3)\nAt 31 March 2022 2,5 13,7 16,2\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\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\nacquisitions.\nThe other provisions consist among other things of provisions for pending disputes, vacant properties, reinsurance and warranty obligations.\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag93": {
"value": "\n24. Non-current liabilities related to employee bene\ufb01ts\n(in million EUR) 31.03.2022 31.03.2021\nDe\ufb01ned contribution plans with a legally guaranteed minimum return 90,6 115,7\nBene\ufb01ts related to the \u2018Unemployment regime with company supplement\u2019 8,8 9,2\nOther post-employment bene\ufb01ts 7,8 9,5\nTotal 107,2 134,4\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. \nIn accordance with 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. \nFor amounts until 31 December 2015, this minimum return was 3,25% on employer contributions and 3,75% on employee contributions. As a result of a law change in \nDecember 2015, the 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 \nof 1,75% and a 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 have been considered as de\ufb01ned bene\ufb01t plans since \ufb01nancial year 2016/17. They are measured in accordance with \nIAS 19 based 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) 31.03.2022 31.03.2021\nPresent value of the gross obligation under the de\ufb01ned contribution plans with a legally guaranteed minimum return 283,2 294,4\nFair value of plan assets 192,6 178,7\nDe\ufb01cit/(surplus) of funded plans 90,6 115,7\nTotal liability for employee bene\ufb01ts, of which:\nPortion recognised as non-current liabilities 90,6 115,7\nPortion recognised as non-current assets - -\n\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) 2021/22 2020/21\nAt 1 April 294,4 264,3\nCurrent service cost 17,9 16,9\nInterest expense 2,8 4,6\nExperience adjustments 2,5 (2,7)\nChange of \ufb01nancial assumptions (28,4) 26,6\nChange of demographic assumptions - (10,2)\nBene\ufb01t payments from plan assets (7,2) (6,2)\nParticipant contributions 3,9 3,7\nExpenses and taxes paid (2,7) (2,6)\nAt 31 March 283,2 294,4\nThe plan assets (EUR 192,6 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) 2021/22 2020/21\nAt 1 April 178,7 164,7\nEmployer contributions 19,6 18,1\nInterest income 1,8 3,2\nReturn on plan assets (1,6) (2,2)\nBene\ufb01t payments from plan assets (7,2) (6,2)\nParticipant contributions 3,9 3,7\nExpenses and taxes paid (2,6) (2,6)\nAt 31 March 192,6 178,7\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) 31.03.2022 31.03.2021\nTotal service cost\n(1)\n 17,9 16,9\nNet interest cost\n(2)\n1,0 1,4\nComponents recorded in the income statement 18,9 18,3\nExperience adjustments 2,5 (2,7)\nChange of \ufb01nancial assumptions (28,4) 26,6\nChange of demographic assumptions - (10,2)\nReturn on plan assets 1,6 2,2\nComponents recorded in other comprehensive income (24,3) 15,9\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: 1,85% vs 0,95% in previous \ufb01nancial year; \n\u2022 price in\ufb02ation: 1,80% (same as for previous \ufb01nancial year);\n\u2022 salary in\ufb02ation: 2,30% (same as 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\nin salary 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) 2021/22 2020/21\nAt 1 April 9,2 10,6\nAddition\n(1)\n0,5 0,5\nUse (0,8) (1,0)\nNet interest expense\n(2)\n0,1 0,1\nExperience adjustments\n(3)\n0,7 (0,7)\nChange of \ufb01nancial assumptions\n(3)\n(0,9) 0,7\nChange of demographic assumptions\n(3)\n- (1,0)\nAt 31 March 8,8 9,2\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.\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: 1,80% vs 1,20% in previous \ufb01nancial year; \n\u2022 salary in\ufb02ation: 2,30% (same as previous \ufb01nancial year).\nThe weighted average duration of the liability for bene\ufb01ts under the \u2018Unemployment regime with company supplement\u2019 is 15,39 years, as compared to 15,78 years in the previous year.\n24.3. Other post-employment bene\ufb01ts\n(in million EUR) 2021/22 2020/21\nAt 1 April 9,5 8,8\nAddition\n(1)\n 1,0 1,0\nUse (0,6) (0,5)\nNet interest expense\n(2)\n 0,2 0,2\nExperience adjustments\n(3)\n(0,3) (0,4)\nChange of \ufb01nancial assumptions\n(3)\n (0,6) 0,8\nChange of demographic assumptions\n(3)\n(1,4) (0,4)\nAt 31 March 7,8 9,5\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: 1,80% vs 1,10% in 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: 1,90% vs 1,15% in previous \ufb01nancial year; \n\u2022 salary in\ufb02ation: 2,00% vs 1,75% in previous \ufb01nancial year\nIndian entities:\n\u2022 discount rate: 6,90% vs 6,80% in previous \ufb01nancial year; \n\u2022 salary in\ufb02ation: 10,00% (same as 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)\n31.03.2022 31.03.2021 31.03.2022 31.03.2021 31.03.2022 31.03.2021 31.03.2022 31.03.2021\nBase scenario 90,6 115,7 8,8 9,2 3,9 4,1 3,9 5,4\nDiscount rate + 0,5% 72,3 94,8 8,2 8,6 3,7 3,8 3,5 5,0\nDiscount rate - 0,5% 111,3 139,0 9,5 9,9 4,2 4,4 4,1 5,9\nSalary in\ufb02ation + 0,5% 98,9 124,3 9,6 9,9 4,2 4,1 4,1 5,9\nSalary in\ufb02ation - 0,5% 83,0 107,7 7,9 8,2 3,7 4,1 3,5 5,1\nThe above are purely hypothetical changes in individual assumptions, keeping all other assumptions unchanged: economic factors and their changes will o\ue61den 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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"language": "en",
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"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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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 50,9 151,1 82,0 284,0\nBank borrowings 298,3 378,8 1,0 678,1\nOther 0,6 6,0 - 6,6\nTotal at 31 March 2022 349,8 535,9 83,0 968,7\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\nThe interest-bearing liabilities consist mainly of lease liabilities and bank borrowings. The increase compared to the previous reporting period is due to withdrawals under short-term\nand long-term \ufb01nancing arrangements and new liabilities deriving from business combinations.\n \n25.2. Repayment schedule lease liabilities\n(in million EUR) 31.03.2022 31.03.2021\n< 1 year 53,4 43,5\n1-5 years 158,0 132,9\n> 5 years 85,8 77,5\nTotal non-discounted lease payments 297,2 253,9\n \n25.3. Repayment schedule bank borrowings and others\n(in million EUR)\nTotal Interest Principal Total Interest Principal\n31.03.2022 31.03.2022 31.03.2022 31.03.2021 31.03.2021 31.03.2021\n< 1 year 301,1 2,2 298,9 189,5 0,2 189,3\n1-5 years 389,0 4,2 384,8 32,4 0,5 31,9\n> 5 years 1,0 - 1,0 - - -\nTotal 691,1 6,4 684,7 221,9 0,7 221,2\n\nPart of the outstanding balance of non-current and current interest-bearing liabilities is covered by collateral provided, mainly at The Fashion Society. The net carrying amount of the encumbered assets\n(excluding rights of use) exceeds the collateral provided.\n",
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"language": "en",
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"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag95": {
"value": "\n26. Trade payables, liabilities related to employee bene\ufb01ts and other liabilities\n(in million EUR) 31.03.2022 31.03.2021\nTrade payables (non-current) 1,7 1,6\nTotal trade payables (non-current) 1,7 1,6\nOther liabilities (non-current) 30,0 14,8\nTotal other liabilities (non-current) 30,0 14,8\nTrade payables 1.252,7 1.286,5\nGuarantees received and advances on work in progress 30,8 32,8\nTotal trade payables (current) 1.283,5 1.319,3\nCurrent liabilities related to employee bene\ufb01ts 547,8 539,8\nVAT, excise duties and other operating taxes 51,5 58,0\nDividends 0,5 0,6\nDeferred income and accrued costs 11,1 9,9\nDerivative \ufb01nancial instruments \u2013 cash \ufb02ow hedging instruments 0,2 0,3\nOther 16,3 5,1\nTotal liabilities related to employee bene\ufb01ts and other liabilities (current) 627,4 613,7\nTerms and repayment schedule\n(in million EUR) < 1 year 1-5 years > 5 years Total\nTrade payables (non-current) - 0,6 1,1 1,7\nOther liabilities (non-current) - 30,0 - 30,0\nTrade payables (current) 1.283,5 - - 1.283,5\nLiabilities related to employee bene\ufb01ts and other liabilities (current) 627,4 - - 627,4\nTotal at 31 March 2022 1.910,9 30,6 1,1 1.942,6\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\n",
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"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
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"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag96": {
"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\n31.03.2022 31.03.2021\nEUR/INR 0,9 0,9\nUSD/EUR 2,7 (0,2)\nNZD/EUR 0,1 (0,1)\nTotal 3,7 0,6\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\nSince the long-term loans (>1 year) have been concluded at \ufb01xed interest rates, the interest rate risk is limited.\nOn 31 March 2022 the total amount of bank and other borrowings was EUR 684,7 million (non-current and current together) (EUR 221,2 million at 31 March 2021) or 12,2% of the\nbalance sheet total and 389% of the net cash and cash equivalents. New long-term and short-term loans were taken out in 2021/22, all at \ufb01xed interest rates. \nColruyt Group\u2019s lease liabilities amount to EUR 284,0 million in the current \ufb01nancial year, as against EUR 242,8 million in the previous \ufb01nancial year. The lease liabilities are recognised\nunder IFRS 16 at a \ufb01xed interest rate.\nA change in interest rates may have an 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 Colruyt Group\u2019s retail customers pay cash. The main part of Colruyt Group\u2019s receivables is linked with the\nwholesale activity for which Colruyt Group grants its clients the payment terms that are customary in the industry. Risks are mainly limited by the regular follow-up of the credit rating\nof the wholesale 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 31,1 million (compared to EUR 29,6 million for the previous reporting period).\nThe collectability of this amount was secured by bank guarantees for an amount of EUR 25,9 million (compared to EUR 24,9 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.\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 the\nreinsurance risk. Colruyt Group's current \ufb01nancial assets total EUR 128,3 million at 31 March 2022 (EUR 36,4 million at 31 March 2021). The main reason for this increase is that the\nconvertible loan to Virya (EUR 95,0 million) is presented this year as a current asset. EUR 25,2 million of the current \ufb01nancial assets are in the investment portfolio at Locr\u00e9 SA (EUR 27,0\nmillion as of 31 March 2021). Fluctuations in market values and other market parameters of these instruments can therefore have an impact on Colruyt Group\u2019s \ufb01nancial result. In total,\nColruyt Group recognised a net write-o\ufb00 of EUR -0,9 million during this \ufb01nancial year (a net upward revaluation of EUR 2,7 million during the previous reporting period).\nThe ratio of the current investment portfolio to net cash and cash equivalents of Colruyt Group amounts to 72,9% (12,8% 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 - - - 14,7 14,7\nCash \ufb02ow hedging instruments - - 0,3 - 0,3\nFinancial assets at fair value through pro\ufb01t or loss\nEquity investments - 9,3 - - 9,3\nFixed-income securities - 15,9 - - 15,9\nCompound instruments - - - 95,0 95,0\nFinancial assets at amortised cost\nTerm deposits 7,8 - - - 7,8\nReceivables 729,9 - - - 729,9\nCash and cash equivalents 176,2 - - - 176,2\nTotal at 31 March 2022 913,9 25,2 0,3 109,7 1.049,1\nFinancial liabilities\nInterest-bearing and other liabilities 1.010,7 - - - 1,010,7\nTrade payables 1.283,6 - - - 1.283,6\nCash \ufb02ow hedging instruments - - 0,2 - 0,2\nBank overdra\ue61ds 0,2 - - - 0,2\nTotal at 31 March 2022 2.294,5 - 0,2 - 2.294,7\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\ue61ds 1,2 - - - 1,2\nTotal at 31 March 2021 1.800,8 - 0,3 - 1.801,1\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\nprices, if 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.\nFor the amounts measured at fair value we refer to note 14. Financial assets, which describes how the fair value is measured.\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, unchanged since the previous \ufb01nancial year, corresponds to the conversion price and re\ufb02ects the fair value at 31 March 2022.\nThis compound instrument is measured at fair value and included in the category 'Financial assets at fair value through pro\ufb01t or loss'. For the decision regarding the conversion of this \ninstrument by Colruyt Group, we refer to note 32. Events a\ue61eer the reporting date.\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) 2021/22 2020/21\nAt 1 April 111,6 14,5\nAcquisitions 0,9 97,9\nCapital increases 0,9 0,3\nCapital decreases (2,3) (3,5)\nFair value adjustments through other comprehensive income (1,1) 2,8\nOther (0,3) (0,4)\nAt 31 March 109,7 111,6\n \n \n27.2. Other risks\nA. COVID-19 HEALTH CRISIS AND UKRAINE 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 were impacted by the\nCOVID-19 crisis, but to a lesser extent than in the previous \ufb01nancial years. The COVID-19 impact, however, could not be isolated in an unambiguous manner.\nThe situation has now stabilised and there are no longer any health measures that signi\ufb01cantly a\ufb00ect the group's activities. A possible \ufb02are-up of the COVID-19 virus and new measures\nimposed by the government continue to pose a risk.\n\nThe con\ufb02ict in Ukraine, which started at the end of February 2022, also creates risks and uncertainties for the group. Colruyt Group has no direct activities in Russia or Ukraine, but is\na\ufb00ected by the macroeconomic consequences of the war, such as price increases and high in\ufb02ation, a disrupted supply chain for a number of products, etc. These macroeconomic\nconsequences and the uncertainty as to how the con\ufb02ict will evolve pose a risk to the company's performance and related \ufb01nancial results and cash \ufb02ows, as well as discount rates,\nvaluations and impairment assessments.\nColruyt Group continues to closely monitor the situation with regard to the COVID-19 health crisis and the con\ufb02ict in Ukraine and where possible takes the necessary measures to limit\nthe impact and the (in)direct consequences of these events. Thanks to the group\u2019s risk management system, continuity and other risks are being monitored on a regular basis, both\nin the subsidiaries and in the companies in which Colruyt Group has an interest. To date, the group has no knowledge of information that would lead to a material adjustment of the\nresults 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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"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag97": {
"value": "\n28. O\ue61e-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) 31.03.2022 < 1 year 1-5 years > 5 years\nLease arrangements as lessee\n(1)\n3,4 1,5 1,9 -\nCommitments relating to the acquisition of property, plant and equipment 108,0 101,6 6,4 -\nCommitments relating to purchases of goods 171,7 161,2 10,5 -\nOther commitments 36,7 18,0 18,7 -\n(in million EUR) 31.03.2021 < 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(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 3,4 million (EUR 4,1 million at 31 March 2021) 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.\n\nThe income statement includes rental and rental-related charges in respect of movables in the amount of EUR 18,5 million (EUR 18,7 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.\n \nThe commitments relating to the acquisition of property, plant and equipment for an amount of EUR 108,0 million (EUR 64,5 million in the previous reporting period) consist mainly of\ncontractual commitments for the acquisition of land and buildings.\nThe commitments relating to purchases of goods for an amount of EUR 171,7 million (EUR 191,0 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,\nclothing collections and raw materials for production.\nThe line \u2018Other commitments\u2019 mainly relates to commitments arising from various non-cancellable forward contracts regarding ICT services (mainly for so\ue61dware maintenance and\ndevelopment) for an amount of EUR 33,7 million (EUR 19,9 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) 31.03.2022 < 1 year 1-5 years > 5 years\nLease arrangements as lessor 14,7 8,1 6,6 -\n(in million EUR) 31.03.2021 < 1 year 1-5 years > 5 years\nLease arrangements as lessor 7,6 4,3 3,3 -\nThe o\ufb00-balance sheet commitments for lease arrangements amount to EUR 14,7 million (EUR 7,6 million as per 31 March 2021) 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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"language": "en",
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"Tag98": {
"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 IAS 37 \n\u2018Provisions, Contingent Liabilities and Contingent Assets\u2019.\nThe table below gives an overview of all contingent liabilities of Colruyt Group.\n(in million EUR) 31.03.2022 31.03.2021\nDisputes 7,1 1,9\nOther 0,6 0,6\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 7,1 million\n(compared to EUR 1,9 million in the previous reporting period). The pending cases primarily concern commercial law claims. As was the case last year, there are no contingent liabilities\nfor pending cases in respect of taxation law, common law or social law.\n\u2018Other\u2019 contingent liabilities represent guarantees provided by Colruyt Group towards \ufb01nancial institutions. These guarantees consist of buyback commitments supplied as an\nadditional guarantee for the \ufb01nancing of a\ufb03liated independent storekeepers for an amount of EUR 0,6 million (compared to EUR 0,6 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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"language": "en",
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"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag99": {
"value": "\n30. Dividends paid and proposed\nOn 5 October 2021 a gross dividend of EUR 1,47 per share was paid to the shareholders.\nFor the \ufb01nancial year 2021/22, the Board of Directors has proposed a gross dividend of EUR 1,10 per share, which will be declared payable from 4 October 2022. As the decision to\ndistribute a dividend is to be considered an event a\ue61der reporting date which is not to be included in the statement of \ufb01nancial position, this dividend, which is still to be approved at\nthe Annual General Meeting of Shareholders of 28 September 2022, 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 128.993.335 shares (a\ue61der deduction of treasury shares), as determined on 10 June 2022, the\ntotal amount of proposed dividends is EUR 141,9 million.\n",
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"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
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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 controlled by persons belonging to the key management of Colruyt Group. Colruyt Group has no material transactions with these entities, except with Smartmat NV.\n \n31.1. Related party transactions excluding key management personnel compensation\n(in million EUR) 2021/22 2020/21\nRevenue 9,2 42,3\nCosts 18,1 11,6\nReceivables 115,1 109,8\nLiabilities 0,9 0,8\nDividends paid 116,1 106,9\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 9,2 million (EUR 42,3 million in the previous reporting period). In the previous \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.\nColruyt Group and Korys took the requisite measures in the context of the con\ufb02ict of interest rules. We refer to the Corporate Governance section for more details.\nThe costs arising from transactions with various related parties amount to EUR 18,1 million and mainly relate to the purchase of energy-related products (EUR 11,1 million). This \ufb01gure\nalso includes EUR 2,2 million of purchases of trade goods from entities controlled by persons belonging to the key management of Colruyt Group (previous reporting period \nEUR 3,3 million). In addition, trade goods were purchased from and fees paid to joint ventures in the amount of EUR 3,6 million (previous reporting period EUR 2,7 million).\nThe outstanding receivables from related parties amounting to EUR 115,1 million (EUR 109,8 million in the previous reporting period) relate largely to receivables in respect of\nassociates, consisting mainly of compound instruments at arm\u2019s length conditions.\nThe outstanding liabilities towards related parties amount to EUR 0,9 million (EUR 0,8 million in the previous reporting period). The amount reported in the current \ufb01nancial year\nrelates mainly to transactions with entities that are consolidated using the equity method.\n\n31.2. Key management personnel compensation\nThe compensation awarded to key management personnel is summarised below. All amounts are gross amounts before taxes. \nSocial security contributions were paid on these amounts.\n(in million EUR)\nRemuneration\n2021/22\nNumber of\npersons\n2021/22\nRemuneration\n2020/21\nNumber of\npersons\n2020/21\nBoard of Directors 9 9\nFixed remuneration (directors\u2019 fees) 0,9 1,0\nSenior Management 13 13\nFixed remuneration 4,1 4,1\nVariable remuneration 2,8 2,7\nPayments into de\ufb01ned contribution plans and other components 0,8 1,0\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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"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"Tag101": {
"value": "\n32. Events after the reporting date\nAt the beginning of June 2022, Colruyt Group and its family majority shareholder Korys converted their convertible bonds issued by Virya Energy NV into shares. The energy holding\ncompany, Virya Energy NV, focuses on the development, \ufb01nancing, construction and operation of renewable energy assets and is looking to expand internationally. Since both\nshareholders converted the bonds, the shareholding remains unchanged. The parties took the requisite measures in the context of the con\ufb02ict of interest rules.\nOn 13 June 2022 Colruyt Group increased its stake in Newpharma Group NV to 100% by acquiring the shares held by Korys, the investment company of the Colruyt family. Newpharma\nGroup NV is a leading player in the online pharmacy business. With this investment, Colruyt Group aims at pursuing its ambitions in the area of health, and at further developing its\nleadership in online retail. As a result of this transaction, Colruyt Group's cash \ufb02ow statement will include a cash out\ufb02ow of approximately EUR 95 million in \ufb01nancial year 2022/23.\nBoth parties have agreed not to disclose further details regarding pricing or other terms of the transaction. Arm\u2019s length principles were applied for the valuation.\nAs a result of this transaction, Newpharma Group NV will be fully consolidated from July 2022. Excluding possible one-o\ufb00 e\ufb00ects, Colruyt Group does not expect these transactions to\nhave a material impact on Colruyt Group's net result in \ufb01nancial year 2022/23. The requisite measures were taken in the context of the con\ufb02ict of interest rules.\nA\ue61der the end of the reporting period, 1.326.899 treasury shares were purchased for an amount of EUR 44,8 million. On 10 June 2022, Colruyt Group owned 4.845.853 treasury shares,\nwhich represented 3,62% of the total number of issued shares.\nThere were no further signi\ufb01cant events a\ue61der the balance sheet date.\n",
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"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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"value": "\n33. Independent auditor\u2019s remuneration\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) 2021/22 2020/21\nAudit assignments 1,0 0,9\nTotal 1,0 0,9\nThe consideration paid for audit services was EUR 1 million, of which EUR 0,2 million was recognised at the level of the Company and EUR 0,8 million was recognised at the level of its\nsubsidiaries.\nFor non-audit services, such as other audit assignments, tax advice and other assignments, the costs are negligible.\n",
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"period": "2021-04-01T00:00:00/2022-04-01T00:00:00"
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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\nAB Restauration BV Avenue du Levant 13 5030 Gembloux, Belgium 0475 405 017 100%\nAgripartners NV Edingensesteenweg 196 1500 Halle, Belgium 0716 663 417 100%\nBanden Deproost BV Zinkstraat 6 1500 Halle, Belgium 0424 880 586 100%\nBanketbakkerij Mariman NV Warandestraat 5 9240 Zele, Belgium 0874 422 336 100%\nBavingsveld NV Edingensesteenweg 196 1500 Halle, Belgium 0441 486 194 100%\nBio-Planet Luxembourg SA Rue F.W. Rai\ufb00eisen 5 2411 Luxembourg, \nGrand Duchy of Luxembourg\n100%\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 I RDC SASU Av. De la Vallee, Quartier des Cliniques 3 4972 Kinshasa, Democratic Republic of the\nCongo\nCD/KNG/\nRCCM/21-B-01787\n100%\nCodevco II RDC SASU Av. De la Vallee, Quartier des Cliniques 3 4972 Kinshasa, Democratic Republic of the\nCongo\nCD/KNG/\nRCCM/21-B-01809\n100%\nCodevco IV NV Edingensesteenweg 196 1500 Halle, Belgium 0716 663 615 100%\nCodevco IX BV Edingensesteenweg 196 1500 Halle, Belgium 0779 301 067 100%\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%\nCodevco X NV Edingensesteenweg 196 1500 Halle, Belgium 0779 300 572 100%\nCodevco XI NV Edingensesteenweg 196 1500 Halle, Belgium 0779 443 795 100%\nCodevco XII NV Edingensesteenweg 196 1500 Halle, Belgium 0779 443 302 100%\nCodevco XIII NV Edingensesteenweg 196 1500 Halle, Belgium 0779 443 696 100%\nCodex BV Edingensesteenweg 196 1500 Halle, Belgium 0453 365 924 100%\nCodifrance SAS Zone Industrielle, Rue de Saint Barth\u00e9l\u00e9my\n66\n45110 Ch\u00e2teauneuf-sur-Loire, \nFrance\n824 116 099 100%\nColim NV Edingensesteenweg 196 1500 Halle, Belgium 0400 374 725 100%\nColimpo NV Edingensesteenweg 196 1500 Halle, Belgium 0685 762 581 100%\nColimpo Private Limited Unit 08-09, 13\nth\n \ufb02oor, New Mandarin Plaza,\nTower A 14, Science Museum Road, \nTsim Sha Tsui East\nKowloon, Hongkong 59139630 000 11 18 0 100%\n\nColruyt Afrique SAS Sacr\u00e9 Coeur III VDN, Villa num\u00e9ro 10684,\nbo\u00eete Postale 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 LTD Building N\u00b021, Mindspace, Raheja IT Park,\nSurvey nr 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%\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%\nComjan NV Edingensesteenweg 196 1500 Halle, Belgium 0783 195 915 100%\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%\nDo Invest Lux SA Rue de Beggen 233-241 1121 Luxembourg, \nGrand Duchy of Luxembourg\nB181441 100%\nDo Invest NV Edingensesteenweg 196 1500 Halle, Belgium 0817 092 663 100%\nDreambaby NV Edingensesteenweg 196 1500 Halle, Belgium 0472 630 817 100%\nDreamLand NV Edingensesteenweg 196 1500 Halle, Belgium 0448 746 645 100%\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 France SAS Zone Industrielle, Rue des Entrep\u00f4ts 4 39700 Rochefort-sur-Nenon, France 848 012 209 100%\nFinco NV Edingensesteenweg 196 1500 Halle, Belgium 0429 127 109 100%\nFleetco NV Edingensesteenweg 196 1500 Halle, Belgium 0423 051 939 100%\nGecaro NV Marktplein 63/0002 9520 Sint-Lievens-Houtem, Belgium 0427 772 968 100%\nGrimbergen Retail Property BV Edingensesteenweg 196 1500 Halle, Belgium 0509 956 813 100%\nHet Taartenhuis NV Warandestraat 5 9240 Zele, Belgium 0889 841 277 100%\nHet Zilverleen BV Izenbergestraat 175 8690 Alveringem, Belgium 0715 775 767 100%\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%\n\nImmo De CE Floor BV Edingensesteenweg 196 1500 Halle, Belgium 0446 434 580 100%\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%\nJims NV Edingensesteenweg 196 1500 Halle, Belgium 0423 644 035 100%\nJoma Sport BV Guldensporenpark 100, blok K 9820 Merelbeke, Belgium 0823 778 933 100%\nJuliette BV Twaalfmaandenstraat 15, bus 4 2000 Antwerp, Belgium 0753 439 679 100%\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%\nNorthlandt NV Moortelstraat 9 9160 Lokeren, Belgium 0459 739 517 100%\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%\nR.H.C. SAS Avenue Georges Brassens 10 94470 Boissy Saint-L\u00e9ger, France 350 590 154 100%\nRetail Partners Colruyt Group NV Edingensesteenweg 196 1500 Halle, Belgium 0413 970 957 100%\nRoecol NV Spieveldstraat 4 9160 Lokeren, Belgium 0849 963 488 100%\nRoelandt NV Warandestraat 5 9240 Zele, Belgium 0412 127 858 100%\nSaro BV Edingensesteenweg 196 1500 Halle, Belgium 0451 082 662 100%\nSmart Technics NV Edingensesteenweg 196 1500 Halle, Belgium 0716 663 516 100%\nSmartRetail BV Edingensesteenweg 196 1500 Halle, Belgium 0640 760 224 100%\nSolucious NV Edingensesteenweg 196 1500 Halle, Belgium 0448 692 207 100%\nSupermarkt De Belie BV Kerkstraat 14 9111 Sint-Niklaas, Belgium 0433 756 581 100%\nSupermarkt Magda NV Lippelostraat 24 1840 Londerzeel, Belgium 0422 180 523 100%\nSymeta Hybrid NV Interleuvenlaan 50 3001 Heverlee, Belgium 0867 583 935 100%\nThe Fashion Society NV\n(1)\nBrusselsesteenweg 185 1785 Merchtem, Belgium 0553 548 910 100%\nVan der Veken BV Veldenstraat 22 2470 Retie, Belgium 0465 176 069 100%\nVDV-Lease BV Everdongenlaan 9, bus B-05 2300 Turnhout, Belgium 0698 812 150 100%\nVlevico NV Edingensesteenweg 196 1500 Halle, Belgium 0422 846 259 100%\nWalcodis SA Rue Du Parc Industriel 34 7822 Ath, Belgium 0829 176 784 100%\nWieleke BV Tramstraat 63 9052 Zwijnaarde, Belgium 0477 728 760 100%\nWiteb 1 BV Edingensesteenweg 196 1500 Halle, Belgium 0697 694 571 100%\nWiteb 2 BV Edingensesteenweg 196 1500 Halle, Belgium 0699 852 426 100%\nWiteb 3 BV Edingensesteenweg 196 1500 Halle, Belgium 0726 754 187 100%\nWiteb 4 BV Edingensesteenweg 196 1500 Halle, Belgium 0747 601 566 100%\nWiteb 5 BV Edingensesteenweg 196 1500 Halle, Belgium 0761 776 335 100%\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%\nZeeboerderij Westdiep BV Edingensesteenweg 196 1500 Halle, Belgium 0739 918 869 80%\n(1) This company is a sub-consolidation.\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 77,55%\nDaltix Unipessoal LDA\n(1)\nAvenida Antonio Augusto De Aguiar 130\nPiso 1\n1050-020 Lisbon, Portugal 0514 607 769 77,55%\nDe Leiding BV\n(1)\nKerkstraat 108 9050 Gentbrugge, Belgium 0694 734 685 46,23%\nDigiteal NV\n(1)\nRue Emile Francqui 6 1435 Mont-Saint-Guibert, Belgium 0630 675 588 26,84%\nHyve BV\n(1)\nKapeldreef 75 3001 Leuven, Belgium 0767 791 820 16,67%\nKriket BV\n(1)\nBrogniezstraat 172 BIO7 1070 Anderlecht, Belgium 0692 761 033 43,82%\nSome BV\n(1)\nHooilaar 40 2230 Herselt, Belgium 0829 249 337 24,97%\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 Gen\u00e8ve, Switzerland CHE-222 427 477 25,00%\nFirst Retail International 2 NV\n(1)\nPontbeekstraat 2 1702 Dilbeek, Belgium 0644 497 494 4,73%\nNewpharma Group SA\n(1)(3)\nRue du Charbonnage 10, bus 2 4020 Li\u00e8ge, Belgium 0684 465 652 60,99%\nScallog SAS\n(2)\nRue Raymond Barbet 105 92000 Nanterre, France 791 336 076 23,73%\nSmartmat NV\n(3)\nRegine Beerplein 1, bus 207 2018 Antwerp, Belgium 0841 142 626 41,36%\nThe Seaweed Company BV\n(3)\nLange Haven 132 3111 CK Schiedam, Netherlands 72339225 21,30%\nVendis Capital NV\n(1)\nJan Emiel Mommaertslaan 22 1831 Machelen, Belgium 0819 787 778 10,87%\nVirya Energy NV\n(1)(3)\nVillalaan 96 1500 Halle, Belgium 0739 804 548 59,78%\n \n(1) These companies close their \ufb01nancial year on 31 December and are included in the consolidated \ufb01nancial statements as of 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 of 31 March.\n(3) This company is a sub-consolidation.\n\n34.5. Changes in consolidation scope\na. New investments\nOn 23 April 2021, Colruyt Group acquired 100% of the shares of Culinoa (AB Restauration BV), thereby strengthening Colruyt Group's position in the foodservice market in Belgium.\nOn 30 April 2021, Colruyt Group acquired 100% of the shares of the \ufb01tness chain JIMS (Jims NV, Do Invest NV en Do Invest Lux SA). Both companies have, since their acquisition, been\naccounted for as subsidiaries and are fully consolidated.\nIn January 2022, Colruyt Group fully acquired Roelandt Group. Roelandt Group is one of Belgium\u2019s most important industrial bakeries. Via this acquisition, 100% of the shares of Roecol\nNV (previously 70%) were also acquired. Besides Roecol NV, Roelandt Group consists of Northlandt NV, Roelandt NV, Banketbakkerij Mariman NV and Het Taartenhuis NV.\nOn 3 February 2022, Colruyt Group acquired 41% of the shares of Smartmat NV, a specialist in meal boxes under the Foodbag and 15gram brands. Smartmat NV is accounted for as an\nassociate using the equity method.\nOn 14 March 2022, Colruyt Group increased its stake in The Seaweed Company BV from 1% to 21%. The Seaweed Company BV is a Netherlands-incorporated company that operates\nsea(weed) farms in the Netherlands, Ireland, Morocco and India. The Seaweed Company BV is accounted for as an associate using the equity method.\nAs part of the further expansion of Bike Republic, Wieleke BV (January 2022), Van der Veken BV and VDV-Lease BV (March 2022) were fully acquired.\nAdditionally, Codex BV (April 2021), Grimbergen Retail Property BV (September 2021), Immo De CE Floor BV (October 2021), Gecaro NV (January 2022), Supermarkt Magda NV,\nSupermarkt De Belie BV and Juliette BV (February 2022) were fully acquired.\nDuring the \ufb01nancial year, interests were acquired in Digiteal NV (July 2021), De Leiding BV (July 2021) and Some BV (November 2021). These companies are accounted for as joint\nventures using the equity method.\nb. Mergers\nNo companies were merged during the \ufb01nancial year.\nc. Newly established companies\nIn Belgium, the companies Codevco IX BV, Codevco X NV, Codevco XI NV, Codevco XII NV and Codevco XIII NV (December 2021) and Comjan NV (March 2022) were established. Bio-Planet\nLuxembourg SA was established in the Grand Duchy of Luxembourg (December 2021). Finally, Codevco I SASU and Codevco II SASU (July 2021) were established in the Democratic\nRepublic of the Congo.\nOn 30 April 2021, Colruyt Group co-established HYVE BV. This company is accounted for as a joint venture using the equity method.\nd. Other changes\nIn March 2021, Korys Investments NV made a contribution in kind to Virya Energy NV of 100% of the shares of Korys Renewable Energy BV (and the underlying stake in Sanchore\nRenewable Private Limited), along with a receivable on Korys Renewable Energy BV, thereby reducing Colruyt Group's stake in Virya Energy NV to 60%. In addition, in February 2021, Virya\nEnergy NV bought out the minority shareholders of Eurowatt Group, thereby acquiring 100% of the shares of Eurowatt Group and thus full control of Eurowatt Group.\nGEOxyz Group was acquired at the end of October 2021 and is fully consolidated in Virya Energy NV, with a 60% shareholder percentage.\nThese transactions related to the associate Virya Energy NV were included in the consolidated \ufb01gures of Colruyt Group in the 2021/22 \ufb01nancial year and have no material impact.\n\nColruyt Group has increased its stake in online pharmacy specialist Newpharma Group NV from 26% to 61% by acquiring the shares held by minority shareholders. Based on the\nreserved items listed in the shareholders' agreement, Newpharma Group NV is accounted for as an associate using the equity method.\nFor transactions decided by the Board of Directors a\ue61der year-end with regard to Virya Energy NV and Newpharma Group NV, we refer to note 32. Events a\ue61eer the reporting date.\nIn January 2022, the remaining 2% of the shares of minority shareholders of The Fashion Society NV were acquired. Since then, The Fashion Society NV has been an integral part of\nColruyt Group.\nIn the course of the \ufb01nancial year, Colruyt Group\u2019s shareholding in Daltix NV and Daltix Unipessoal LDA was increased in 2 phases from 65% to 78%. In December 2021, the stake in\nKriket BV was increased from 25% to 44%. The investment in Agecore NV was also increased in August from 17% to 25%.\nThe registered names of Witeb Oost BV, Witeb West BV and Witeb Zuid BV were changed to Witeb 1 BV, Witeb 2 BV and Witeb 3 BV respectively in May 2021. In July 2022, Trybou Bio BV\nwas renamed Het Zilverleen BV. Following the sale of 20% of the shares of Codevco V BV to DEME NV, the company was renamed Zeeboerderij Westdiep BV.\n",
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"value": "\n35. Condensed (non-consolidated) \ufb01nancial statements of Etn. Fr. Colruyt NV, in accordance with\nBelgian accounting standards\n \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 2022, 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 art. 3:12 of the Code on Companies and Associations. 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) 31.03.2022 31.03.2021\nNon-current assets 6.262,9 6.184,4\nII. Intangible assets 188,1 150,4\nIII. Property, plant and equipment 285,5 275,6\nIV. Financial non-current assets 5.789,3 5.758,4\nCurrent assets 1.266,4 1.185,3\nV. Receivables exceeding one year 8,0 8,2\nVI. Inventories and work in progress 434,0 420,2\nVII. Receivables for less than one year 659,3 530,6\nVIII. Cash investments 132,0 65,4\nIX. Cash and cash equivalents 29,0 149,9\nX. Prepayments and accrued income 4,1 11,0\nTotal assets 7.529,3 7.369,7\nEquity 1.757,0 1.783,8\nI. Share capital 364,8 357,4\nIV. Reserves 172,2 105,5\nV. Pro\ufb01t carried forward 1.219,7 1.320,6\nVI. Capital grants 0,3 0,3\nProvisions and deferred taxes 2,8 3,1\nLiabilities 5.769,5 5.582,8\nVIII. Liabilities exceeding one year 4.089,8 3.750,1\nIX. Liabilities for less than one year 1.657,3 1.809,8\nX. Accruals and deferred income 22,4 22,9\nTotal liabilities 7.529,3 7.369,7\n\nCondensed income statement of Etn. Fr. Colruyt NV\n(in million EUR) 2021/22 2020/21\nI. Operating income 7.351,6 7.573,4\nII. Operating expenses (7.177,4) (7.336,6)\nIII. Operating pro\ufb01t 174,2 236,8\nIV. Finance income 209,0 387,9\nV. Finance costs (149,8) (137,8)\nVI. Pro\ufb01t for the \ufb01nancial year before tax 233,4 486,9\nVIII. Income tax (6,9) (19,3)\nIX. Pro\ufb01t for the \ufb01nancial year 226,6 467,6\nX.A. Transfer from the tax exempt reserves 0,9 0,3\nX.B. Transfer to the tax exempt reserves (0,3) (0,4)\nXI. Pro\ufb01t for the \ufb01nancial year available for appropriation 227,2 467,5\nPro\ufb01t appropriation of Etn. in Colruyt NV\nFor the 2021/22 \ufb01nancial year, the Board of Directors will propose the following pro\ufb01t distribution to the General Meeting of Shareholders on 28 September 2022:\n(in million EUR) 2021/22 2020/21\nPro\ufb01t for the \ufb01nancial year available for appropriation 227,2 467,5\nPro\ufb01t carried forward from previous \ufb01nancial year 1.320,6 1.109,9\nPro\ufb01t available for appropriation 1.547,8 1.577,4\nTransfer to the legal reserve 0,7 1,0\nAddition to/(transfer from) other reserves 186,3 52,5\nResult to be carried forward 1.219,7 1.320,6\nDividend to owners\n(1)\n139,8 197,5\nOther debts 1,3 5,8\n(1) This item was calculated on the basis of the treasury share repurchase situation at 10 June 2022.\n",
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"footnote1": {
"value": "At 31 March 2022, this includes,
among other things,
EUR 207 million of short-term
\ufb01nancing (EUR 177 million at
31 March 2021).",
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"footnote3": {
"value": "Includes amongst others the
withdrawal/(repayment) of short-
term \ufb01nancing.",
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"concept": "xbrl:note",
"noteId": "footnote3",
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"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, as
well as capital increase reserved for
employees.",
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