Vetoquinol - Universal Registration Document - 2021

Vetoquinol Universal Registration Document 2020 Financial report 67 6 CONSOLIDATED FINANCIAL STATEMENTS Statement of changes in consolidated equity 6.4 Statement of changes in consolidated equity €000 Capital stock and additio- nal paid-in capital (Note 6.5.30) Translation reserve Actuarial gains and losses Other reserves Total reserves Net income for the year Total equity attributable to parent company shareholders Non- controlling (minority) interests Total shareholders’ equity BALANCE AT 12/31/2018 70,831 (6,912) (543) 263,460 256,006 36,259 363,096 (12) 363,084 Net income for the year - - - - - 28,589 28,589 (342) 28,247 Other comprehensive income, net of tax - 1,619 (554) - 1,064 - 1,064 (15) 1,049 Comprehensive income for the year - 1,619 (554) - 1,064 28,589 29,654 (358) 29,296 Appropriation of earnings - - - 36,259 36,259 (36,259) - - - Stock options exercised - - - - - - - - - Treasury shares - - - (469) (469) - (469) - (469) Dividends paid by the consolidating company - - - (5,679) (5,679) - (5,679) (1) (5,681) IFRS 16 impact - - - (301) (301) - (301) - (301) Other - - - 52 52 - 52 0 52 BALANCE AT 12/31/2019 70.831 (5,293) (1,097) 293,32 286,932 28,589 386,353 (372) 385,981 Net income for the year - - - - - 19,221 19,221 9 19,229 Other comprehensive income, net of tax - (28,585) (55) - (28,641) - (28,641) - (28,641) Comprehensive income for the year - - (28,585) (55) - (28,641) 19,221 (9,420) 9 (9,411) Appropriation of earnings - - - 28,589 28,589 (28,589) - - - Stock options exercised - - - 78 78 - 78 - 78 Treasury shares - - - (256) (256) - (256) - (256) Dividends paid by the consolidating company - - - (4,494) (4,494) - (4,494) (1) (4,495) Historical correction/ sharing of Farmvet Systems net position - - - (448) (448) - (448) 448 - Other - - - (68) (68) - (68) (0) (68) BALANCE AT 12/31/2020 70,831 (33,878) (1,153) 316,724 281,693 19,221 371,745 84 371,829