Danone // 2020 Universal Registration Document

4 73 DANONE UNIVERSAL REGISTRATION DOCUMENT 2020 4.1 Consolidated financial statements and notes to the consolidated financial statements Note 5. Associates 2019 fiscal year Ownership as of December 31 (in percentage) Reporting entity Country Transaction date (a) 2018 2019 Main companies accounted for using the equity method for the first time during 2019 – – – – – – Main associates with changes in ownership percentage – – – – – – Main companies no longer accounted for using the equity method as of December 31 Michel et Augustin EDP France and United States April 46.9% 93.9% (a) Month in the 2019 fiscal year. Note 5.4. Carrying amount and changes during the period 2019 2020 (in € millions) Notes Net goodwill Group’s share in net assets and net income Total Net goodwill Group’s share in net assets and net income Total As of January 1 1,057 1,046 2,104 923 1,131 2,055 Acquisitions, influence acquired during the year and capital increase 5.3 20 21 41 3 20 22 Disposals, losses of influence during the year and decreases in ownership percentage 5.3, 5.6 (30) 1 (29) (81) (198) (279) Reclassification within assets held for sale 5.7 − − − (457) (393) (851) Share of profit of associates before impact of disposals, revaluation and other 5.5 − 100 100 − 87 87 Dividends paid − (53) (53) − (32) (32) Translation adjustments 21 13 34 (38) (37) (75) Impairment (145) − (145) − − − Adjustment of the Group’s share in net assets − 4 4 − (11) (11) As of December 31 923 1,131 2,055 350 566 915 Note 5.5. Share of profit of associates Year ended December 31 (in € millions) Notes 2019 2020 Share of profit of associates before impact of disposals, revaluation and other 100 87 Impairment (145) − Gains (losses) on disposal, revaluation and other 5.6 (1) 217 Total (46) 304