NEOPOST_REGISTRATION_DOCUMENT_2017

5

Financial statements

Parent company statements of financial position

Note 5

Receivables

Trade receivables are valued at their nominal value. When appropriate, provisions have been booked to take into

account potential recovery difficulties.

31 January 2018

31 January 2017

Subsidiary current accounts – cash facility: Quadient Data Netherlands BV

4.1

3.1 2.4 0.8 7.8 3.4 1.1 1.8 4.9 2.1 1.8 2.0 1.5

DMTI Spatial

-

FrancoTech GmbH Quadient USA Inc. Quadient Canada Inc.

0.8 4.4 3.0 1.0 2.1 2.7 2.0 0.8 0.6 1.6 0.9 3.6

Quadient Data Germany GmbH

Quadient Data UK Ltd

Quadient Singapore Pte Ltd Quadient Australia Pty Ltd

Quadient France SAS

Quadient Software Spain SA

Quadient Italy srl

Quadient Poland Sp. z.o.o

-

Quadient s.r.o Quadient UK Ltd Mail Finance Inc.

3.1 2.1

- -

17.1 24.3

Mailroom Finance Inc. Mailroom Holding BV

33.0

3.3 1.3 0.0

2.3 1.4 0.0

Neopost AG

Neopost Asia-Pacific (Holding) Pte Ltd

Neopost Digital Solutions

10.2

-

Neopost Finance Ltd

3.3

0.2

Neopost Finance (Ireland) Ltd

64.5

86.6

Neopost France

0.7 0.2 5.4 1.8 1.0 3.3 3.5 2.5 1.7 3.3 5.8 5.6 5.2 2.1 2.0 -

5.5 1.1 6.8 3.1

Neopost Global Services Ltd Neopost GmbH & Co. KG Neopost Holdings Pty Ltd Neopost International Supply Ltd

- - -

Neopost Ltd

Neopost SDS Ltd

Neopost Srl

12.3

5.2 3.5 3.7 4.4 4.7 3.8 -

Neopost Rental Srl

Neopost Japan

Neopost Software GmbH Neopost Technologies

Packcity SAS ProShip Inc. Temando LLC

-

Temando UK Ltd

1.4 3.8

Other

Total subsidiary current accounts

199.6

216.8

Accounts receivables (intercompany billing services)

20.1 12.3

28.1

Tax receivables Accrued income

1.5 0.8 1.9

2.3 4.2

Other

Total gross value

238.6

249.1

Impairment

-

-

TOTAL NET VALUE

238.6

249.1

178

REGISTRATION DOCUMENT 2017 / NEOPOST