Vetoquinol - Universal Registration Document - 2021

CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements 72 Vetoquinol Universal Registration Document 2020 Financial report 6 Analysis of the Group’s exposure to currency risk (IFRS 7) based on notional amounts is as follows: €000 EUR USD CAD GBP INR PLN BRL AUD CHF Other currencies Total Dec 31, 2020 Trade receivables 34,048 9,257 9,133 12,146 3,303 297 4,180 549 564 2,748 76,224 Impairment of trade receivables (2,323) - (2) (88) (294) (489) (111) (9) (43) (117) (3,477) Net trade receivables 31,725 9,257 9,131 12,058 3,009 (192) 4,068 539 521 2,631 72,747 Prepayments 725 22 27 - 74 117 343 - - 17 1,326 Prepaid expenses 989 315 344 120 38 195 - 3 10 206 2,220 Receivables from government agencies 8,943 - - 167 332 484 1,341 27 - 523 11,817 Other operating receivables 1,334 293 68 39 - 19 36 - - 26 1,815 Miscellaneous receivables 666 - 11 1 102 97 383 9 23 6 1,297 Provisions - - - - - - - - - - - Total other receivables 12,658 630 449 326 546 912 2,104 39 32 778 18,475 Trade and other payables 74,603 10,108 10,093 9,805 2,964 2,644 3,446 500 375 1,654 116,192 Total trade and other payables 74,603 10,108 10,093 9,805 2,964 2,644 3,446 500 375 1,654 116,192 Total gross balance sheet exposure (30,221) (221) (512) 2,579 590 (1,924) 2,727 78 178 1,755 (24,971) €000 EUR USD CAD GBP INR PLN BRL AUD CHF Other currencies Total Dec 31, 2019 Trade receivables 32,890 13,680 11,982 4,093 4,152 978 6,195 606 524 3,694 78,796 Impairment of trade receivables (1,410) (157) (2) (103) (235) (449) (23) (163) (37) (113) (2,691) Net trade receivables 31,481 13,524 11,980 3,990 3,917 529 6,173 443 488 3,581 76,104 Prepayments 508 572 30 3 372 15 27 - - 12 1,540 Prepaid expenses 678 520 879 68 52 73 73 1 7 215 2,565 Receivables from govern- ment agencies 7,493 - 276 74 113 85 1,635 13 - 560 10,250 Other operating receivables 437 92 206 41 - 20 119 - - 27 941 Miscellaneous receivables 351 6 11 0 85 124 953 1 6 7 1,543 Provisions - - - - - - - - - - - Total other receivables 9,467 1,190 1,402 186 623 317 2,808 15 12 821 16,840 Trade and other payables 51,124 9,934 8,365 2,972 3,458 2,279 4,285 338 413 1,383 84,551 Net trade and other payables 51,124 9,934 8,365 2,972 3,458 2,279 4,285 338 413 1,383 84,551 Total gross balance sheet exposure (10,176) 4,779 5,017 1,204 1,081 (1,432) 4,696 120 87 3,018 8,394