Vetoquinol - Universal Registration Document - 2021

CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements Vetoquinol Universal Registration Document 2020 Financial report 105 6 6.5.36 Dividends per share Dividends paid in 2020 amounted to €4,493,911.16 (2019: €5,679,270.24); i.e. €0.38 per share (€0.48 per share in 2019). At the upcoming shareholders’ general meeting on May 27, 2021, shareholders will be asked to approve a divi- dend payout of €0.50 per share. 6.5.37 Headcount 2020 headcount by functional dept. and region France Western Europe (excl. France) Eastern Europe Americas Asia Consolidated total Sales & Marketing 89 174 56 248 454 1,021 Administration & Management 155 57 41 81 25 359 Production 162 17 93 87 0 359 Quality 97 11 54 73 3 238 Procurement & Logistics 93 27 33 61 13 227 R&D 130 13 17 29 7 196 Total headcount at Dec 31, 2020 726 299 294 579 502 2,400 2019 headcount by functional dept. and region France Western Europe (excl. France) Eastern Europe Americas Asia Consolidated total Sales & Marketing 80 148 54 248 429 959 Administration & Management 159 52 44 85 22 362 Production 161 17 98 119 0 395 Quality 92 13 54 80 4 243 Procurement & Logistics 82 28 32 64 12 218 R&D 129 14 15 32 5 195 Total headcount at Dec 31, 2019 703 272 297 628 472 2,372 6.5.38 Off-balance sheet commitments 6.5.38.1 Guarantees given €000 Dec 31, 2020 Dec 31, 2019 Guarantees and deposits 8 28 Mortgages and collateral - - TOTAL 8 28 6.5.38.2 Guarantees received €000 Dec 31, 2020 Dec 31, 2019 Guarantees and deposits - - Liability guarantees - - TOTAL - - In relation to the acquisition of Clarion Biociencias in 2019, the Group placed BRL 20 million in an escrow account to cover potential liability guarantees. The amount has been deposited for a five-year term starting on April 15, 2019. At the end of December 2020, BRL 17.2 million remained in that escrow account.