Vetoquinol - Universal Registration Document - 2021

CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements Vetoquinol Universal Registration Document 2020 Financial report 107 6 6.5.42 Litigation and arbitration There are no administrative, judicial or arbitration proceedings, including any proceedings of which the Company is aware, either pending or imminent, that could have or that have over the past 12 months had a material impact on the financial position or profitability of the Company and/or the Group. 6.5.43 Financial/commercial position No change in the Group’s financial or commercial position has occurred since the close of the period. 6.5.44 Fees The listed fees relate to the fees for statutory auditors and the members of their networks, in accordance with AMF regulations. These fees relate to the statutory audi- ting of French companies (essentially the issuer and a sub-holding), with respect to the certification and review of the individual and consolidated financial statements. Fees paid abroad include the certification of financial sta- tements of fully consolidated subsidiaries by members of the network. €000 Mazars PWC 2020 2020 Amount Amount Statutory audit fees Issuer 110 137 Fully consolidated subsidiaries 156 97 Services other than account certification Services required under statutory and regulatory provisions - Issuer 5 Services required under statutory and regulatory provisions - Fully consolidated subsidiaries 4 Other services - Issuer Other services - Fully consolidated subsidiaries 18 TOTAL 275 253 6.5.44.1 Pre-approval policies and procedures set by the Audit Committee The Vetoquinol Audit Committee has established a policy and procedures for the approval of auditing services and pre-approval of other services provided by the statutory auditors.