Vetoquinol Universal Registration Document 2019

6.1 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME 60 6.2 CONSOLIDATED STATEMENT OF FINANCIAL POSITION 61 6.3 CONSOLIDATED STATEMENT OF CASH FLOWS 62 6.4 STATEMENT OF CHANGES IN CONSOLIDATED EQUITY 0 63 6.5 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 64 6.5.1 Overview 64 6.5.2 Key events 64 6.5.3 Accounting principles 64 6.5.4 Financial risk management 67 6.5.5 Capital management 69 6.5.6 Information on judgments and estimates 69 6.5.7 Business combinations 70 6.5.8 Operating segments – IFRS 8 71 6.5.9 R&D costs 73 6.5.10 Other purchases and external expenses 74 6.5.11 Staff costs 74 6.5.12 Share-based payments – bonus shares 75 6.5.13 Other operating income and expenses 75 6.5.14 Non-recurring operating income and expenses 75 6.5.15 Leases - IFRS 16 76 6.5.16 Net financial income/(expense) 78 6.5.17 Income tax 78 6.5.18 Earnings per share 80 6.5.19 Goodwill 81 6.5.20 Intangible assets 83 6.5.21 Property, plant and equipment 85 6.5.22 IFRS 5 86 6.5.23 Other financial assets 86 6.5.24 Derivatives 86 6.5.25 Inventories 87 6.5.26 Trade and other receivables 88 6.5.27 Cash and cash equivalents 88 6.5.28 Capital stock and additional paid-in capital 89 6.5.29 Financial liabilities 90 6.5.30 Provisions for employee benefits 92 6.5.31 Other provisions 95 6.5.32 Trade and other payables 95 6.5.33 Assets and liabilities by accounting category – IAS 39 96 6.5.34 Dividends per share 96 6.5.35 Headcount 97 6.5.36 Off-balance sheet commitments 97 6.5.37 Contingent assets and liabilities 98 6.5.38 Related party disclosures 98 6.5.39 Post-balance sheet events 98 6.5.40 Litigation and arbitration 99 6.5.41 Financial/commercial position 99 6.5.42 Fees 99 6.5.43 Group companies 100 6.6 STATUTORY AUDITOR’S REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS 101 6.6.1 Opinion 101 6.6.2 Basis of opinion 101 6.6.3 Comment 101 6.6.4 Justification of assessments - Key audit matters 101 6.6.5 Specific testing 102 6.6.6 Disclosures required pursuant to other statutory and regulatory requirements 102 6.6.7 Responsibilities of management and persons charged with governance of the Company in relation to the consolidated financial statements 103 6.6.8 Responsibilities of the statutory auditors in the audit of the consolidated financial statements 103 6 CONSOLIDATED FINANCIAL STATEMENTS Vetoquinol  Document d’enregistrement universel 2019  Rapport financier   59