Vetoquinol - Universal Registration Document - 2021

CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements Vetoquinol Universal Registration Document 2020 Financial report 79 6 6.5.8.4 Other segment non-cash items included in the income statement €000 Europe Americas Asia/Pacific (rest of world) Consolidated total December 31, 2020 Depreciation and amortization (13,999) (6,273) (703) (20,975) Provisions and write-backs (2,129) 652 70 (1,407) Depreciation and amortization - IFRS 16 (3,350) (1,085) (470) (4,905) Goodwill impairment (3,612) (15,006) (0) (18,618) Expenses on grants of bonus shares (115) - - (115) December 31, 2019 Depreciation and amortization (10,179) (3,672) (653) (14,504) Provisions and write-backs (634) (178) (63) (876) Depreciation - IFRS 16 (3,221) (1,077) (494) (4,792) Goodwill impairment - - - - Expenses on grants of bonus shares - - - - 6.5.8.5 Segment assets, liabilities and investments The segment assets and liabilities presented here include deferred taxes. €000 Europe Americas Asia/Pacific (rest of world) Consolidated total December 31, 2020 Assets 430,808 169,022 46,261 646,092 Liabilities 215,447 46,681 12,135 274,263 Acquisition of assets 137,351 7,930 185 145,467 Acquisition of assets – IFRS 3 – Business combinations - (0) - (0) December 31, 2019 Assets 258,417 209,997 43,054 511,468 Liabilities 62,932 54,269 8,286 125,487 Acquisition of assets 10,771 2,847 1,909 15,527 Acquisition of assets – IFRS 3 – Business combinations - 4,177 - 4,177 6.5.9 R&D costs R&D costs incurred and expensed in 2020 amounted to €28.4 million, or 6.6% of sales (2019: €30.0 million, or 7.6% of sales).