Vetoquinol Universal Registration Document 2019

Vetoquinol  Universal Registration Document 2019  Financial report   99 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements 6 6.5.40 Litigation and arbitration There are no administrative, judicial or arbitration proceedings, including any proceedings of which the Company is aware, either pending or imminent, that could have or that have over the past 12 months had a material impact on the financial position or profitability of the Company and/or the Group. 6.5.41 Financial/commercial position No change in the Group’s financial or commercial position has occurred since December 31, 2017. 6.5.42 Fees The listed fees relate to the fees for statutory auditors and the members of their networks, in accordance with AMF regulations. These fees relate to the statutory audi- ting of French companies (essentially the issuer and a sub-holding company), with respect to the certification and review of the individual and consolidated financial statements. Fees paid abroad include the certification of financial sta- tements of fully consolidated subsidiaries by members of the network. Mazars PWC €000 2019 2019 Amount Amount Statutory audit fees Issuer 82 108 Fully consolidated subsidiaries 62 209 Services other than account certification Services required under statutory and regulatory provisions - Issuer 5 5 Services required under statutory and regulatory provisions - Fully consolidated subsidiaries - - Other services - Issuer - - Other services - Fully consolidated subsidiaries 14 27 TOTAL 163 349 6.5.42.1 Pre-approval policies and procedures set by the Audit Committee The Vetoquinol Audit Committee has established a policy and procedures for the approval of auditing services and pre-approval of other services provided by the statutory auditors.