NEOPOST_REGISTRATION_DOCUMENT_2017
5
Financial statements
Consolidated financial statements
Notes to the consolidated financial statements
Financial statements for the years ended 31 January 2018 and 31 January 2017.
The consolidated financial statements were approved by the Board of directors on 26 March 2018.
Unless otherwise indicated, all amounts stated hereafter are in million of euros, rounded to one decimal place. Therefore, the sum of rounded amounts may present immaterial differences with the total shown. Some amounts as at 31 January 2017 have been reclassified to be comparable with the presentation adopted as at 31 January 2018.
Table of contents of notes to the consolidated financial statements
Note 1
Presentation of the Neopost group and its consolidated financial statements
107
Note 8
Cash flow details
133 133 133 133 133 134 134 134 135 137 139
8-1: 8-2: 8-3: 8-4:
Expenses (income) with no cash effect
Working capital variation Financial investments
1-1: 1-2:
History
107 107 107 107 108 108
Main events of the period
New borrowings and repayment
of borrowings
Note 2
Accounting policies
2-1: 2-2: 2-3:
Accounting standards applied
Note 9
Headcount and employee benefits
Use of estimates
9-1: 9-2: 9-3: 9-4: 9-5:
Headcount
Foreign currency payables
Employee benefits
and receivables
Retirement benefit obligations
2-4:
Translation of financial statements denominated in foreign currencies
108
Share-based payments
Long term incentives (phantom
Note 3
Scope and principles of
109
shares)
consolidation
9-6:
Executive compensation
140
3-1:
Accounting policies relating to the
109
scope of consolidation
Note 10
Other provisions, contingent liabilities and other non-current debts
140
3-2: 3-3:
Changes in the scope of consolidation Other information relating to the
109 109
scope of consolidation
10-1: 10-2: 10-3:
Other provisions
140 141 141
3-4:
Other information relating to the
110
Contingent liabilities Other non-current debts
scope of consolidation
3-5:
Organization chart of the Group
114
Note 11
Financial instruments, financial debts and risk management Breakdown of the balance sheet by
142
Note 4
Intangible assets, tangible assets and other non-current assets
116
11-1:
142
4-1: 4-2: 4-3: 4-4: 4-5:
Goodwill
116 117 119 121 121
financial instruments Financial debt analysis
Intangible assets Tangible assets
11-2 11-3 11-4
143 147 148 157 157 157 157 158
Financial income and expenses
Other non-current financial assets
Risk management
Impairment test
Note 12
Tax position
Note 5
Assets held for sale
123
12-1 12-2 12-3 12-4
Accounting principles
Main tax rates
Note 6
Operating data
123 123 125 128 128 129 129
Tax proof
6-1: 6-2: 6-3: 6-4: 6-5: 6-6: 6-7: 6-8:
Sales
Deferred tax assets and liabilities
Accounts receivable and lease
receivables
Note 13
Shareholders’ equity and earnings
159
Current operating income and EBITDA Breakdown of expenses by categories Inventories and work in progress
per share
13-1 13-2 13-3
Shareholders’ equity
159 159 160
Equity instruments issued
Expenses and gains related to
Earnings per share
acquisitions
Note 14
Post-closing events
161
Other operational expenses Off-balance sheet commitments related to operational data
130 130
Note 15
Fees paid to the statutory auditors and members of their networks
161
Note 7
Segment information
130
106
REGISTRATION DOCUMENT 2017 / NEOPOST
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