Econocom - 2019 Universal registration document

238 2019 annual report 06 consolidated financial statements notes to the consolidated financial statements NON-CASH EXPENSES (INCOME) 18.1.1. in € ڳ millions Notes 2019 2018 restated* Elimination of share of profit (loss) of associates and joint ventures ژ - - Depreciation/amortisation of property, plant and equipment and intangible assets** 10.1/10.2 ژ 57.7 30.0 Net additions to (reversals from) provisions for contingencies and expenses ژ ژ 3.6 1.9 Change in provisions for pensions and other post-employment benefit obligation ژ ژ 1.1 0.6 Impairment of long-term financial assets ژ 1.0 - Impairment of trade receivables, inventories and other current assets ژ 6.6 4.3 Total provisions, depreciation, amortisation and impairment 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 ژ (1.5) (1.0) Losses (gains) on disposals of property, plant and equipment and intangible assets ژ ژ 2.6 0.8 Gains and losses on fair value remeasurement 2.4 - ژ (0.2) Expenses calculated for share-based payments ژ ژ 0.7 1.1 Impact of sold operations and changes in consolidation methods and other non-cash expenses (income) ژ ژ (25.8) (0.3) Other non-cash expenses (income) ژ ژ (24.0) 0.3 Non-cash expenses (income) ژ ژ 49.2 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.