QUADIENT - 2019 Universal Registration Document

FINANCIAL STATEMENTS Neopost S.A. statements of financial position

6.4.5

NOTES TO THE NEOPOST S.A. FINANCIAL STATEMENTS

Financial years ended 31 January 2020 and 31 January 2019. Unless otherwise indicated, all amounts stated hereafter are in million of euros, rounded to one decimal place. Therefore, the sum of rounded amounts may present immaterial differences with the total shown. Some amounts as at 31 January 2019 may have been reclassified to be comparable with the presentation adopted as at 31 January 2020.

TABLE OF CONTENTS OF NOTES TO NEOPOST S.A FINANCIAL STATEMENTS

NOTE 1

PRESENTATION OF THE COMPANY

204

FINANCIAL DEBTS NOTE 10

213

NOTE 2

MAIN ACCOUNTING PRINCIPLES

205

NOTE 11

INCOME STATEMENT

214

NOTE 3

INTANGIBLE AND TANGIBLE FIXED ASSETS

205

INFORMATION ON ASSOCIATED NOTE 12 COMPANIES

216

NOTE 4

FINANCIAL ASSETS

206

RISK MANAGEMENT AND FINANCIAL NOTE 13 INSTRUMENTS

216

NOTE 5

RECEIVABLES

208

SUBSIDIARIES AND EQUITY INTERESTS NOTE 14

222

NOTE 6

SHORT-TERM INVESTMENTS AND CASH &

CASH EQUIVALENTS

210

REMUNERATION OF CORPORATE OFFICERS NOTE 15 AND NON-EXECUTIVE DIRECTORS

6

224

NOTE 7

TRANSACTIONS IN FOREIGN CURRENCIES

211

HEADCOUNT NOTE 16

229

NOTE 8

SHAREHOLDERS’ EQUITY

211

POST-CLOSING EVENTS NOTE 17

229

NOTE 9

CONTINGENCY AND LOSS PROVISIONS

211

203

UNIVERSAL REGISTRATION DOCUMENT 2019