NEOPOST_REGISTRATION_DOCUMENT_2017

5

Financial statements

Consolidated financial statements

4-3-2:

Changes in tangible assets

Land and buildings

Machinery and equipment

Rented equipment

IT equipment

Demonstration

equipment Other

Total

Gross value at 31 January 2016

35.6

75.0

407.2

35.0

7.7 33.3 593.8

Acquisitions

0.2

1.8

33.4

2.4

2.5 6.7

47.0

Scope variation

-

-

-

0.7

-

0.2

0.9

Disposals

(3.3)

(7.1)

(10.9)

(1.5)

(1.7) (2.5)

(27.0)

Other changes

3.0

0.8

(0.0)

1.7

(0.0) (6.0)

(0.5)

Translation difference

(0.5)

(1.6)

4.9

0.5

(0.2)

0.7

3.8

Gross value at 31 January 2017

35.0

68.9

434.6

38.8

8.3 32.4 618.0

Acquisitions

0.3

3.6

52.4

1.7

1.9 4.0

63.9

Scope variation

-

(0.1)

(0.0)

(1.0)

(0.0) (1.1)

(2.2)

Disposals

(0.0)

(6.9)

(8.0)

(0.6)

(2.0) (1.2)

(18.7)

Other changes

0.9

0.4

0.0

0.3

0.0 (2.0)

(0.4)

Translation difference

(0.5)

(1.0)

(36.7)

(2.0)

(0.4) (2.2)

(42.8)

Gross value at 31 January 2018

35.7

64.9

442.3

37.2

7.8 29.9 617.8

Cumulative amortization

(20.2)

(56.8)

(345.1)

(31.8)

(5.1) (22.4) (481.4)

NET BOOK VALUE AT 31 JANUARY 2018

15.5

8.1

97.1

5.4

2.7 7.5 136.4

The other variations mainly represent reclassifications.

Land and buildings

Machinery and equipment

Rented equipment

IT equipment

Demonstration

equipment Other

Total

Amortization at 31 January 2016

21.3

64.7

317.4

28.9

4.3 22.7 459.3

Charges

1.1

4.2

35.8

3.5

1.1 2.5

48.2

Scope variation

-

-

-

0.6

-

0.1

0.7

Disposals

(3.3)

(7.1)

(10.9)

(1.5)

(0.7) (2.3)

(25.8)

Other changes

0.1

-

0.0

(0.1)

(0.1)

0.1

0.0

Translation difference

(0.1)

(1.3)

4.3

0.5

(0.1)

0.5

3.8

Amortization at 31 January 2017

19.1

60.5

346.6

31.9

4.5 23.6 486.2

Charges

1.2

3.9

36.3

3.1

1.1 2.3

47.9

Scope variation

-

(0.1)

(0.0)

(0.9)

(0.0) (1.0)

(2.0)

Disposals

(0.0)

(6.8)

(8.0)

(0.5)

(0.4) (0.8)

(16.5)

Other changes

0.0

0.1

(0.1)

(0.1)

0.0 0.0

0.0

Translation difference

(0.1)

(0.8)

(29.7)

(1.7)

(0.2) (1.7)

(34.2)

AMORTIZATION AT 31 JANUARY 2018

20.2

56.8 345.1

31.8

5.1 22.4 481.4

At 31 January 2018, no evidence of impairment was noted on tangible fixed assets.

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REGISTRATION DOCUMENT 2017 / NEOPOST