Econocom - 2020 annual report

06 consolidated financial statements

notes to the consolidated financial statements

NON-CASH EXPENSES (INCOME) 18.1.1.

2019 restated*

Notes

2020

in € millions

Elimination of share of profit (loss) of associates and joint ventures Depreciation/amortisation of property, plant and equipment and intangible assets Net additions to (reversals from) provisions for contingencies and expenses Change in provisions for pensions and other post-employment benefit obligation Impairment of trade receivables, inventories and other current assets Total provisions, depreciation, amortisation and impairment Change in residual interest in leased assets (1) Cost of discounting residual interest in leased assets and gross commitments on residual financial assets Impairment of non-current financial assets

-

-

43.9

57.6

10.1/10.2

4.3

3.6

0.1

1.1

-

1.0

(1.0)

6.7

47.4

70.0

(3.1)

3.2

(2.7)

(1.5)

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

4.4

2.6

0.4

(0.3)

Gains and losses on fair value remeasurement

2.4

1.3

0.7

Expenses calculated for share-based payments

Impact of sold operations and changes in consolidation methods and other income/expenses with no effect on cash and cash equivalents

(23.6)

(26.2)

Other non-cash expenses (income)

(20.2)

(24.8)

Non-cash expenses (income) 48.3 Changes in the Group’s residual interest in leased assets compare the undiscounted value of the residual interest (1) from year to year, adjusted for currency impacts. The impact for the period of discounting is eliminated in the “Other non-cashexpenses (income)” item. In accordance with IFRS 5, the restatement of the 2019 figures reflects the reclassification of operations considered * discontinued in 2020 to Net change in cash and cash equivalents fromdiscontinued operations. 24.1

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2020 annual report