QUADIENT // 2021 Universal Registration Document

FINANCIAL STATEMENTS Quadient S.A. statements of financial position

6.4.5

NOTES TO THE FINANCIAL STATEMENTS

Financial

years ended 31 January 2022 and

Therefore, the sum of rounded amounts may present immaterial differences with the total shown. Some amounts as of 31 January 2022 may have been reclassified to be comparable with the presentation adopted as of 31 January 2021.

31 January 2021.

Unless otherwise indicated, all amounts stated hereafter are in million of euros, rounded to one decimal place.

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

NOTE 9

CONTINGENCY AND LOSS PROVISIONS

NOTE 1

PRESENTATION OF THE COMPANY

232

239

NOTE 2

MAIN ACCOUNTING PRINCIPLES

232

FINANCIAL DEBTS NOTE 10

240

NOTE 3

INTANGIBLE AND TANGIBLE FIXED ASSETS

233

NOTE 11

INCOME STATEMENT

241

NOTE 4

FINANCIAL ASSETS

233

INFORMATION ON ASSOCIATED NOTE 12 COMPANIES

243

NOTE 5

RECEIVABLES

235

RISK MANAGEMENT AND FINANCIAL NOTE 13 INSTRUMENTS

243

NOTE 6

SHORT-TERM INVESTMENTS AND CASH & CASH EQUIVALENTS

237

249

SUBSIDIARIES AND EQUITY INTERESTS NOTE 14

6

238

NOTE 7

TRANSACTIONS IN FOREIGN CURRENCIES

REMUNERATION AND HEADCOUNT NOTE 15

250

NOTE 8

SHAREHOLDERS’ EQUITY

238

POST-CLOSING EVENTS NOTE 16

251

231

UNIVERSAL REGISTRATION DOCUMENT 2021