Eurazeo / 2018 Registration document

CONSOLIDATED FINANCIAL STATEMENTS Notes to the Consolidated Financial Statements

Consolidation

Change in consol. scope

Company

Country

method % control

% interest

PTF Morocco

France

FC FC

45.86% 68.45%

Planet Payment Peru S.A.C.

Peru

Fintrax Group Holdings Limited Shanghai Representative Office Fintrax Internationals Holdings Limited

China

FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC EA FC FC FC FC FC FC FC FC

68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 68.45% 51.34%

United Kingdom

Acquisition

Planet Payment Inc.

United States United States United States United States United States

Planet Technology Services LLC Planet Payment Solutions LLC

Planet Payment Processing Services Inc.

Planet Group Inc.

Planet Payment Bermuda Ltd.

Bermuda

Planet Payment do Brasil Serviços De Tecnologia De Informação Ltda.

Brazil

Planet Payment Canada Inc.

Canada

Planet Payment IT Services Shanghai Limited Planet Payment (Hong Kong) Limited Planet Payment Asia Pacific Pte Ltd. Planet Payment (Europe) Limited PP Processing Services India Private Limted

China

Hong Kong Singapore

United Kingdom

India

Planet Payment.ie Limited

Ireland Ireland Ireland

Planet Labs Limited

Planet Payment Solutions Limited Planet Payment (I.O.M.) Limited

Isle of Man

Planet Payment Mexico S. de R.L. de C.V.

Mexico

EU Taxfree BV

Netherlands

EU Taxfree Ireland

Ireland

EU Taxfree Deutschland GmBH

Germany

EU Taxfree Limited GB Taxfree Limited

United Kingdom United Kingdom

Planet Payment Malta Limited

Malta

United Arab Emirates Switzerland

Planet Tax Free LLC Fintrax Italy S.R.L.

33.54%

Acquisition

Disposal Disposal Disposal

PTF AG

France Poland Korea

VR (France)

Cube Refund Co Limited

33.54%

Iberchem sub-group LH Iberchem

France

FC 100.00% 99.40%

Fragrance Spanish Topco

Spain

71.56%

71.13% 71.13% 71.13% 71.13% 71.13% 71.13% 71.13% 36.28%

Fragrance Luxco1 Fragrance Luxco2

Luxembourg Luxembourg

Fragrance Spanish Bidco

Spain Spain Spain

Iberchem Corporation Essence Nature

Iberchem

Iberchem Far East PTE. PT Inti Berkah Chemindo

Singapore Indonesia

FC = Full consolidation. EA = Equity accounted.

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Eurazeo

2018 Registration Document