Vetoquinol - Universal Registration Document - 2021

CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements 102 Vetoquinol Universal Registration Document 2020 Financial report 6 6.5.33 Other provisions Provisions are recognized when the Group has a legal or constructive liability as a result of a past event, when it is probable that an outflow of resources representing eco- nomic benefits will be required to settle this liability, and when the liability can be reliably estimated. Provisions for restructuring cover in particular the cost of restoring premises to their original condition and ter- mination benefits. No provision is recognized for future operating losses. €000 Provision for litigation Other provisions Total At December 31, 2018 430 970 1,400 Additional provisions and increases 445 1,256 1,701 Amounts used (260) (451) (711) Reclassifications - 25 25 Write-backs of amounts not used - - - Provisions arising from acquisitions - - - Exchange differences 0 15 16 At December 31, 2019 614 1,816 2,430 Additional provisions and increases 579 429 1,008 Amounts used - (180) (180) Reclassifications (15) 24 9 Write-backs of amounts not used (76) - (76) Provisions arising from acquisitions - - - Exchange differences (1) (51) (52) At December 31, 2020 1,101 2,039 3,140 €000 Dec 31, 2020 Dec 31, 2019 Current 648 610 Non-current 2,492 1,821 TOTAL 3,140 2,430