NEOPOST_REGISTRATION_DOCUMENT_2017
5
Financial statements
Consolidated financial statements
6-2-3:
Receivable ageing
31 January 2018
31 January 2017
Accounts receivable – Gross value Not overdue
138.7
152.7
Overdue:
122.4
135.0
• • • • • •
< 30 days
47.7
62.7
31-60 days
20.5
21.1
61-90 days
14.1
11.7
91-180 days
13.2
12.4
181-360 days
10.3
10.9
> 360 days
16.6
16.2
TOTAL
261.1
287.7
Credit risk is limited because of the diversity and the very high number of customers, as well as the low unit value of each contract.
6-2-4:
Accounts receivable depreciation
31 January 2018
31 January 2017
Accounts receivable – Depreciation Depreciation at the beginning of the year
18.9
20.7
Charges
4.5
3.5
Used
(4.3)
(5.0)
Not used
(0.5)
(0.3)
Translation difference
(1.0)
(0.0)
TOTAL
17.6
18.9
6-2-5:
Financing leases
31 January 2018
31 January 2017
Non-current receivables Financing leases – gross receivables
521.3
593.3
Unearned financial income
(85.1)
(96.9)
Total
436.2
496.4
Current receivables Financing leases – gross receivables
339.8
374.3
Unearned financial income
(55.1)
(61.5)
Total
284.7
312.8
Gross receivables on financing leases Less than one year
339.8
374.3
One to five years
513.1
584.2
More than five years
8.2
9.1
Total gross value
861.1
967.6
Unearned financial income on financing leases
(140.2)
(158.4)
Net investment in financing leases Less than one year
284.7
312.8
One to five years
428.2
487.6
More than five years
8.0
8.8
TOTAL
720.9
809.2
The information regarding the contingent rents recognized in the income of the period required by IAS 17 and related to finance lease lessors does not apply to Neopost.
126
REGISTRATION DOCUMENT 2017 / NEOPOST
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