NEOPOST_REGISTRATION_DOCUMENT_2017

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Corporate governance report

Statutory auditors’ special report on regulated related party agreements and commitments

AGREEMENTS AND COMMITMENTS AUTHORIZED IN PRIOR YEARS BY THE ANNUAL 2. GENERAL MEETING

Agreements and commitments authorized in prior years that were not implemented during the year We have been informed that the following agreements and commitments, already approved by the Shareholders’ Meeting in previous years, were not implemented during the year.

Collective pension plans

The benefit of the two collective pension plans agreed on October 3, 2006, and modified on March 28, 2011 has been maintained for Mr. Denis Thiery (Chairman and Chief Executive Officer during the year): a defined contribution pension plan settled in 2001 for employees. The contribution amounts to 5 % of the salary which cannot • exceed 5 times the annual limit defined by the French social security system. a pension scheme to the benefit of its top management. If the beneficiary is still in the company’s staff at the day of the pension • payment under old age insurance program, the beneficiary will benefit from an annuity at a rate of 1,1 % of the benchmark remuneration per full year of service subject to a maximum of 22%. The benefit is net of the earnings from other additional pension plans. A minimum of 8 years’ and a maximum of 20 years’ seniority will be taken into account. The benchmark remuneration shall be equal to the average gross wages of the last three full years before retirement date.

Paris-La Défense and Paris, April 26, 2017

The statutory auditors

ERNST & YOUNG et Autres

Pierre BOURGEOIS

FINEXSI AUDIT

Lucas ROBIN

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REGISTRATION DOCUMENT 2017 / NEOPOST