Eurazeo / 2019 Universal Registration Document

Financial Statements Consolidated Financial Statements for the year ended December 31, 2019

Consolidation method

Changein consol.scope

Companyname

Country Germany

% control

% interest

EU TaxfreeDeutschlandGmbH

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

68.45% 68.45% 68.45% 51.34%

EU TaxfreeLimited GB TaxfreeLimited

United Kingdom United Kingdom

Planet Payment Malta Limited

Malta

United Arab Emirates

Planet Tax FreeLLC

33.54%

Planet Payment Turkey TuristikHizmetlerLimitedSirketi

Turkey Ireland Ireland Ireland Ireland Ireland

68.45% Acquisition

VR (Spidéal) Teoranta Connacht Holdco Ltd Connacht SPV 4Ltd Connacht SPV 5Ltd

- - - - - - - -

Liquidation Liquidation Liquidation Liquidation Liquidation

Tax FreeWorldwideHoldings2 Ltd

Fintrax EspanaSL

Spain

Merger

PremierTax Free KorlátoltFelelosséguTársaság

Hungary

Liquidation Liquidation

Planet Payment (Europe) Limited

United Kingdom

Planet Payment (Hong Kong)LtdBeijingBranch Office

China

68.45% Acquisition

United Arab Emirates

Planet Payment (Hong Kong)LtdDubai BranchOffice Planet Payment (Hong Kong)LtdTaiwan Branch Office

68.45% Acquisition 68.45% Acquisition 68.45% Acquisition 68.45% Acquisition 68.45% Acquisition

China France

Planet Merchant Services SAS Limited

Planet Payment Costa Rica Sociedad Anonima

Costa Rica

Planet Tax FreeLLC – Bahrain Branch

Bahrain Korea France

Cube RefundCo Limited Cash ParisTax Refund Iberchemsub-group LH Iberchem Fragrance SpanishTopco

33.54%

27.38% Acquisition

France

67.84% 71.56%

67.43% 48.26% 48.26% 48.26%

Spain

Fragrance Luxco1 Fragrance Luxco2

Luxembourg Luxembourg

Fragrance SpanishBidco

Spain Spain Spain

- -

Merger Merger

IberchemCorporation Essence Nature

Iberchem

48.26% 48.26% 24.61% 30.74% 48.26% 48.26% 48.26% 47.57% 48.26% 48.26% 48.26% 48.26%

IberchemFar East PTE. PT Inti Berkah Chemindo

Singapore Indonesia

IberchemTunisie IberchemMéxico IberchemIndia

Tunisia Mexico

India

GuangzhouIberchemCo.

China Spain

ScentiumFlavours IberchemColombia

Colombia

IberchemBrazilParticipaçoes

Brazil

IberchemFrance

France

IberchemThailandCo

Thailand

United Arab Emirates

The Essence ofNature Fragrances& FlavoursTrading

FC FC

48.26% 48.26%

PT ScentiumFlavours

Indonesia

FC = Fullconsolidation. EA = Equityaccounted.

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