Econocom - 2019 Universal registration document

06 consolidated financial statements

notes to the consolidated financial statements

4.5. Additions to and reversals of depreciation, amortisation and provisions Additions to and reversals of depreciation, amortisation and provisions break down as follows:

2019 2018 restated*

in € ڳ millions

Intangible assets: franchises, patents, licences and similar rights, business assets **

(39.1)

(14.7)

(0.5) (11.1)

(0.8)

Property, plant and equipment (leased assets)

(10.9) (26.4)

Other property, plant and equipment

(50.7)

Depreciation and amortisation

Additions to and reversals of provisions for operating contingencies and expenses

3.2

(1.2)

Total

(47.4)

(27.6)

Pursuant to the application of IFRS 5 (see 2.2.5.). *

The change in this item came from the introduction on 1 January 2019 of IFRS 16 - Leases (see 1.1.1.1) for €25.3 ** million. In addition, this item includes €2.0 million in 2019 and €4.2 million in 2018 under amortisation of intangible assets from acquisitions.

Net impairment losses on current and non-current 4.6. assets

2019 2018 restated*

in € ڳ millions

(2.0)

(2.8)

Impairment of inventories

2.4 0.4

2.3

Reversals of impairment of inventories

(0.5) (16.9)

Net impairment losses/gains – inventories

(16.9)

Impairment of doubtful receivables

10.5

13.4

Reversals of impairment of doubtful receivables

-

(7.4)

Gains and losses on receivables

(6.4) (1.2) (7.3)

(10.9)

Net impairment losses/gains – trade receivables

(3.1)

Losses/gains on other asset realisations

Total

(14.6)

Following the application of IFRS ژ 5 (see 2.2.5.). *

182

2019 annual report