Econocom - 2019 Universal registration document

06 consolidated financial statements

notes to the consolidated financial statements

NON-CASH EXPENSES (INCOME) 18.1.1.

2018 restated*

Notes

2019

in € ڳ millions

Elimination of share of profit (loss) of associates and joint ventures Depreciation/amortisation of property, plant and equipment and intangible assets**

ژ

-

-

ژ 57.7

30.0

10.1/10.2

Net additions to (reversals from) provisions for contingencies and expenses

ژ 3.6

1.9

ژ

Change in provisions for pensions and other post-employment benefit obligation

ژ 1.1

0.6

ژ

1.0

-

Impairment of long-term financial assets

ژ

Impairment of trade receivables, inventories and other current assets Total provisions, depreciation, amortisation and impairment

6.6

4.3

ژ

ژ

70.1

36.9

Change in residual interest in leased assets (1)

ژ

3.2

(17.8)

Cost of discounting residual interest in leased assets and gross commitments on residual financial assets

(1.5)

(1.0)

ژ

Losses (gains) on disposals of property, plant and equipment and intangible assets

ژ 2.6

0.8

ژ

- ژ

(0.2)

Gains and losses on fair value remeasurement

2.4

ژ 0.7

1.1

Expenses calculated for share-based payments

ژ

Impact of sold operations and changes in consolidation methods and other non-cash expenses (income)

ژ (25.8)

(0.3)

ژ

Other non-cash expenses (income)

ژ

ژ (24.0)

0.3

Non-cash expenses (income) 19.4 Changes in the Group’s residual interest in leased assets compare the undiscounted value of the residual interest (1) from ژ year to ژ year, adjusted for currency impacts. The impact for the period of discounting is eliminated in the “Other non-cash expenses (income)” item. Following the application of IFRS ژ 5 (see 2.2.5.) * Includes €25.3 million in 2019 for the share of rental payments that is considered an amortisation of rights of use, ** in accordance with IFRS ژ 16. ژ ژ 49.2

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2019 annual report