NEOPOST - 2018 Registration document

6

Financial statements

Consolidated financial statements

Post-closing events Note 14

On 8 February 2019, Neopost sold its subsidiary Quadient Data Netherlands (former Human Inference). The scope of this divestment is composed of the two following entities: Quadient Data Netherlands BV and its 100% subsidiary Quadient Data GmbH. The assets and liabilities of these two subsidiaries have been disclosed as assets held for sale as of 31 January 2019, according to the IFRS 5.

Between the end of the financial year at 31 January 2019 and the approval of the consolidated financial statements by the Board of directors, there were no significant changes in the Group’s commercial or financial situation or any significant acquisitions.

Fees paid to the statutory auditors and members of their Note 15 networks

Accounted for by the Group in 2018 and 2017:

Ernst & Young

Finexsi Audit

Amount (before VAT) % 2018 2017 2018 2017 2018 2017 2018 2017 % Amount (before VAT)

(In thousands of euros)

Audit, certification and examination of individual and consolidated financial statements Issuer

548

528

18% 19% 243

234

86% 88%

Fully-consolidated subsidiaries

1,868 1,879

62% 66% 38

33

14% 12%

Other services than certification of financial statements Issuer*

-

22

-

1% -

-

-

-

Fully-consolidated subsidiaries

-

-

-

-

-

-

-

-

Audit sub-total

2,416 2,429 80% 86% 281 267 100% 100%

Other services provided by Auditor and its network Acquisitions

394

40

13% 1% -

-

-

-

Legal & tax

162

220

5% 8% -

-

-

-

Other

41

118

2% 5% -

-

-

-

Other services sub-total

597

378 20% 14% -

-

-

-

TOTAL

3,013 2,807 100% 100% 281 267 100% 100%

These services consisted of the work done by the Auditors in relation with the interim dividend payment. *

170

REGISTRATION DOCUMENT 2018 / NEOPOST