NEOPOST_REGISTRATION_DOCUMENT_2017

5

Financial statements

Parent company statements of financial position

Notes to the parent company financial statements

For the financial years ended 31 January 2018 and 31 January 2017.

Unless otherwise indicated, all amounts stated hereafter are in millions of euros, rounded to one decimal place. Therefore, the sum of rounded amounts may present immaterial differences with the total shown.

Table of contents of notes to the parent company financial statements

Note 1

Presentation of the Company

175

Note 12

Information on associated

185

companies

Note 2

Main accounting policies

175

Note 13

Risk management and financial

185

Note 3

Intangible fixed assets and tangible fixed assets

176

instruments Liquidity risk

13-1 13-2 13-3

186 186 190

Exchange rate risk hedging Hedging of interest rate risk

Note 4

Financial assets

176

Note 5

Receivables

178

Note 14

Subsidiaries and equity interests

192

Note 6

Short-term investments

179

Note 15

Remuneration of the Chairman and Chief Executive Officer and non-executive directors Remuneration of the Chairman & Chief

193

Note 7

Transactions in foreign currencies

180

Note 8

Shareholders’ equity

180 180 180 180 180

15-1

193

Executive Officer

8-1 8-2 8-3 8-4

Capital

15-2

Remuneration of non-executive

196

Additional paid-in capital Reserves, retained earnings

directors

Note 16

Headcount

196

Dividend per share

Note 9

Contingency and loss provisions

181

Note 10

Financial debt

182

Note 11

Income statement Operating income

183 183 184 184 184

11-1 11-2 11-3 11-4

Financial income/(expenses)

Extraordinary income

Income tax

174

REGISTRATION DOCUMENT 2017 / NEOPOST