Vetoquinol - Universal Registration Document - 2021

CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements 92 Vetoquinol Universal Registration Document 2020 Financial report 6 €000 Land Buildings Plant and equipment Other Property, plant and equipment Property, plant and equipment in progress, advances and prepayments Total AT DECEMBER 31, 2018 GROSS BOOK VALUE 4,360 80,743 66,500 16,878 6,763 175,243 ACCUMULATED DEPRECIATION (1,031) (56,662) (48,150) (13,222) - (119,065) NET BOOK VALUE 3,329 24,081 18,350 3,655 6,763 56,178 Additions 10 953 3,370 1,554 3,744 9,631 Acquisitions through business combinations - 111 1,351 804 1,777 4,043 Change in consolidation method - - - - - - Disposals (net book value) - (167) (126) (97) (106) (495) Depreciation and amortization (119) (3,254) (4,379) (1,737) - (9,488) Exchange differences, net 7 384 131 5 (40) 487 Deconsolidation - - - - - - Reclassifications 2 3,968 2,523 639 (7,132) 0 AT DECEMBER 31, 2019 GROSS BOOK VALUE 4,264 84,954 74,270 19,432 5,005 187,925 ACCUMULATED DEPRECIATION (1,035) (58,878) (53,049) (14,607) - (127,570) NET BOOK VALUE 3,229 26,076 21,220 4,824 5,005 60,355 Additions - 2,302 3,774 1,176 3,980 11,232 Acquisitions through business combinations - 0 0 (0) 0 0 Purchase price allocation – asset recognition - 2,281 765 178 - 3,224 Change in consolidation method - - - - - - Disposals (net book value) - 85 (32) (159) (187) (293) Depreciation and amortization (113) (3,595) (4,600) (1,768) - (10,077) Exchange differences, net (365) (1,949) (1,202) (459) 1 (3,973) Deconsolidation - - - - - - Reclassifications 5 3,120 928 703 (5,101) (344) AT DECEMBER 31, 2020 GROSS BOOK VALUE 3,905 89,666 74,024 19,257 3,699 190,550 ACCUMULATED DEPRECIATION (1,148) (61,351) (53,183) (14,745) - (130,428) NET BOOK VALUE 2,756 28,315 20,841 4,512 3,699 60,123