QUADIENT - 2020 Universal Registration Document

6

FINANCIAL STATEMENTS Quadient S.A. statements of financial position

6.4.5

NOTES TO THE FINANCIAL STATEMENTS

Financial years ended 31 January 2021 and 31 January 2020. 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 2020 may have been reclassified to be comparable with the presentation adopted as at 31 January 2021.

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

FINANCIAL DEBTS NOTE 10

NOTE 1

PRESENTATION OF THE COMPANY

219

227

NOTE 2

MAIN ACCOUNTING PRINCIPLES

220

NOTE 11

INCOME STATEMENT

229

NOTE 3

INTANGIBLE AND TANGIBLE FIXED ASSETS

220

INFORMATION ON ASSOCIATED NOTE 12 COMPANIES

231

220

NOTE 4

FINANCIAL ASSETS

RISK MANAGEMENT AND FINANCIAL NOTE 13 INSTRUMENTS

231

NOTE 5

RECEIVABLES

223

SUBSIDIARIES AND EQUITY INTERESTS NOTE 14

237

NOTE 6

SHORT-TERM INVESTMENTS AND CASH & CASH EQUIVALENTS

225

REMUNERATION OF CORPORATE OFFICERS NOTE 15

RATIO AND NON-EXECUTIVE DIRECTORS 239

NOTE 7

226

TRANSACTIONS IN FOREIGN CURRENCIES

HEADCOUNT NOTE 16

243

SHAREHOLDERS’ EQUITY

NOTE 8

226

POST-CLOSING EVENTS NOTE 17

243

NOTE 9

226

CONTINGENCY AND LOSS PROVISIONS

218

UNIVERSAL REGISTRATION DOCUMENT 2020