QUADIENT // 2021 Universal Registration Document

FINANCIAL STATEMENTS Quadient S.A. statements of financial position

CONTINGENCY AND LOSS PROVISIONS NOTE 9

Contingency and loss provisions, are intended to cover risks and expenses that are likely because of past or ongoing events, and whose amount or maturity are uncertain. The provision amount corresponds to the best estimate of the cash-out with no equivalent offset.

31 January 2021

31 January 2022

Added

Used

Non-used

Maturity

Contingency provisions Unrealized foreign exchange losses

0.8

0.0

0.7

-

0.1

n/a

Total contingency provisions

0.8

0.0

0.7

-

0.1

Loss provisions Retirement indemnities

0.8

-

-

(0.1)

0.7

n/c

Treasury shares

0.4

2.1

-

-

2.5 1 to 2 years

Others

2.3

0.1

(1.7)

-

0.7

n/a

Total loss provisions

3.5

2.2

(1.7)

(0.1)

3.9

TOTAL

4.3

2.2

(2.4)

(0.1)

4.0

Treasury shares As of 31 January 2022, the Group has 164,259 shares held for the liquidity contact and 95,804 shares to fulfil the commitments on the stock-option and free share attribution programs for employees and Group executives, compared with 153,863 shares and 19,504 shares as of 31 January 2021.

6

31 January 2021

31 January 2022

Number

Added

Used Non-used

Number

Total

19,504

0.5 (23,700)

(0.6)

100,000 95,804

2.5

239

UNIVERSAL REGISTRATION DOCUMENT 2021