Vetoquinol Universal Registration Document 2019

Vetoquinol  Universal Registration Document 2019  Financial report   73 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements 6 6.5.8.4 Other segment non-cash items included in the income statement €000 Europe Americas Asia/Pacific (rest of world) Consolidated total 2019 Depreciation and amortization (10,179) (3,672) (653) (14,504) Provisions and write-backs (634) (178) (63) (876) Depreciation - IFRS 16 (3,221) (1,077) (494) (4,792) Goodwill impairment - - - - Expenses on grants of bonus shares - - - - 2018 Depreciation and amortization (9,033) (3,191) (614) (12,838) Provisions and write-backs 439 (641) 112 (89) Goodwill impairment - - - - Expenses on grants of bonus shares (75) - - (75) 6.5.8.5 Segment assets, liabilities and investments The segment assets and liabilities presented here include deferred taxes. €000 Europe Americas Asia/Pacific (rest of world) Consolidated total December 31, 2019 Assets 258,417 209,997 43,054 511,468 Liabilities 62,932 54,269 8,286 125,487 Acquisition of assets 10,771 2,847 1909 15,527 Acquisition of assets – IFRS 3 – Business combinations - 4,177 - 4,177 December 31, 2018 Assets 294,742 126,564 44,278 465,583 Liabilities 55,084 36,936 10,480 102,500 Acquisition of assets 12,956 1,421 93 14,471 Acquisition of assets – IFRS 3 – Business combinations 9 - - 9 6.5.9 R&D costs R&D costs incurred and expensed in 2019 amounted to €30.0 million, or 7.6% of sales (2018: €26.4 million, or 7.2% of sales).