Vetoquinol - Universal Registration Document - 2021

CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements Vetoquinol Universal Registration Document 2020 Financial report 103 6 Provisions for litigation concern sales and labor-related disputes and claims. Type of provisions Balance sheet amount as of December 31, 2020 Balance sheet amount as of December 31, 2019 Litigation/termination of employment contract 1,164 687 Restructuring plan – Italian site closure – severances 1,128 934 Restructuring plan – Italian site closure – restoration of premises 200 200 Subtotal – non-current provision 2,492 1,821 Litigation/termination of employment contract 180 308 Provision for risk of non-use/collection of an asset 215 215 Provision for risks – litigation 253 87 SUB-TOTAL – CURRENT PROVISION 648 610 6.5.34 Trade and other payables €000 Dec 31, 2020 Dec 31, 2019 Trade payables 41,469 30,445 Payables to fixed asset suppliers 2,756 2,776 Tax and social security liabilities 36,578 30,640 Other operating liabilities 35,123 20,618 Other miscellaneous liabilities 37 63 Total trade and other payables 115,963 84,542 Deferred income 251 9 Total other current liabilities 251 9 All trade and other payables are due in less than one year. Other miscellaneous operating liabilities consist overwhel- mingly of “annual or quarterly rebates” payable to our indirect customers.