NEOPOST_REGISTRATION_DOCUMENT_2017

5

Financial statements

Consolidated financial statements

6-2-6:

Breakdown by maturity

31 January 2018

< 1 year

1 to 5 years

> 5 years

Accounts receivable

261.1

261.1

-

-

Lease receivables Short term

284.7

284.7

-

-

Long term

436.2

-

428.2

8.0

720.9

284.7

428.2

8.0

TOTAL

982.0

545.8

428.2

8.0

Depreciations on trade receivables are not broken down by maturity. However, their amount is relatively low and corresponds mainly to receivables over 180 and 360 days. Depreciations on lease receivables are not broken down by maturity. They are, however, not significant in terms of the amount of receivables.

31 January 2017

< 1 year

1 to 5 years

> 5 years

Accounts receivable

287.7

287.7

-

-

Lease receivables Short term

312.8

312.8

-

-

Long term

496.4

-

487.6

8.8

809.2

312.8

487.6

8.8

TOTAL

1,096.9

600.5

487.6

8.8

6-2-7:

Breakdown by currencies

31 January  2018

EUR USD CAD GBP CHF NOK SEK JPY DKK AUD Other

Accounts receivable

261.1 115.3 77.2 10.0 23.4 6.9 2.1 3.1 2.4 3.8 11.4 5.5

Lease  receivables Short term

284.7 65.5 164.9 3.8 32.8 2.4 1.8 2.1 0.1 2.0 9.1 0.2

Long term

436.2 138.6 210.5 5.8 46.5 4.8 4.2 3.2 0.0 4.9 17.7 - 720.9 204.1 375.4 9.6 79.3 7.2 6.0 5.3 0.1 6.9 26.8 0.2

TOTAL

982.0 319.4 452.6 19.6 102.7 14.1 8.1 8.4 2.5 10.7 38.2 5.7

The column “Other” groups the following currencies: Singapore dollar, Indian rupee, Czech koruna, Polish zloty, Brazilian real, Chinese yuan, Hungarian forint and New Zealand dollar.

31 January 2017 EUR USD CAD GBP CHF NOK SEK JPY DKK AUD Other

Accounts receivable

287.7 118.9 99.4 5.1 29.7 7.0 1.4 2.7 2.7 2.6 12.3 5.9

Lease  receivables Short term

312.8 68.1 187.5 4.4 34.2 2.5 1.8 2.2 0.0 1.9 10.2 -

Long term

496.4 151.0 247.1 6.6 52.2 5.3 4.3 4.2 0.2 5.0 20.4 0.1 809.2 219.1 434.6 11.0 86.4 7.8 6.1 6.4 0.2 6.9 30.6 0.1

TOTAL

1,096.9 338.0 534.0 16.1 116.1 14.8 7.5 9.1 2.9 9.5 42.9 6.0

127

REGISTRATION DOCUMENT 2017 / NEOPOST