Vetoquinol Universal Registration Document 2019

Vetoquinol  Universal Registration Document 2019  Financial report   77 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements 6 Impact on financial statements (€000) BALANCE SHEET at December 31, 2019 IFRS 16 impact Pre-IFRS 16 non-current assets 243,762 Right-of-use assets (leases) 10,386 POST-IFRS 16 NON-CURRENT ASSETS 254,148 Pre-IFRS 16 current liabilities 26,481 Lease liabilities due in less than 1 year 6,300 POST-IFRS 16 CURRENT LIABILITIES 32,781 Pre-IFRS 16 non-current liabilities 88,329 Lease liabilities due inmore than 1 year 4,377 POST-IFRS 16 NON-CURRENT LIABILITIES 92,706 2019 INCOME STATEMENT IFRS 16 impact Pre-IFRS 16 other purchases and external expenses (86,380) Canceled rent payments 4,938 POST-IFRS 16 EXTERNAL EXPENSES (81,442) Pre-IFRS 16 depreciation and impairment of fixed assets (11,522) Depreciation and impairment of fixed assets - IFRS 16 impact (4,792) POST-IFRS 16 DEPRECIATION AND IMPAIRMENT OF FIXED ASSETS (16,314) Pre-IFRS 16 gross cost of debt (217) Interest paid - Lease liabilities (165) POST-IFRS 16 GROSS COST OF DEBT (382) Pre-IFRS 16 income tax expense (12,464) Deferred tax - IFRS 16 impact - POST-IFRS 16 INCOME TAX EXPENSE (12,464) TOTAL IMPACT ON INCOME STATEMENT (19)