NEOPOST_REGISTRATION_DOCUMENT_2017

5

Financial statements

Parent company statements of financial position

Hedging of foreign-currency loans and current account advances

Loan/borrowing/short-term advance

Notional amount of financial instruments

Subsidiary

Currency

Amount

Neopost USA Inc. (a)

Short term advance

USD

(110.6)

Mail Finance Inc. (a)

Short term loan

USD

(0.5)

Mail Finance Inc. (a)

Loan

USD

180.0

Mail Finance Inc. (a)

Loan

USD

145.0

Mailroom Holding Inc. (a)

Loan

USD

14.0

Mailroom Holding Inc. (a)

Short term advance

USD

(8.1)

Mailroom Finance Inc. (a)

Short term loan

USD

41.2

Mailroom Finance Inc. (a)

Loan

USD

25.0

Quadient Data USA Inc. (a)

Short term advance

USD

(5.5)

ProShip Inc. (a)

Short term loan

USD

7.0

Quadient USA Inc. (a)

Short term loan

USD

5.5

Temando LLC (a)

Short term loan

USD

6.5

Neopost International Supply Ltd (a)

Short term loan

USD

2.3

Neotouch Cloud Solutions Dac (a)

Short term advance

USD

(0.1)

Neopost Global Services Ltd (a)

Short term loan

USD

0.1

Neopost Digital Solutions Inc. (a)

Short term loan

USD

12.7

Neopost Supply Hong Kong (a)

Short term advance

USD

(2.0)

312.5

Neopost International Supply Ltd

Short term advance

GBP

(0.8)

Neopost Ltd

Short term advance

GBP

(13.5)

Neopost Finance Ltd

Short term loan

GBP

2.9

Data Capture Solutions Ltd

Short term loan

GBP

0.1

Quadient UK Ltd

Short term advance

GBP

(0.9)

Neopost Technologies Ltd

Short term advance

GBP

(3.4)

Neopost Finance (Ireland) Ltd

Loan

GBP

50.0

Neopost Finance (Ireland) Ltd

Short term loan

GBP

4.7

Quadient Group AG

Short term advance

GBP

(0.1)

Quadient Data UK Ltd

Short term loan

GBP

1.8

Neopost Global Solutions Ltd

Short term loan

GBP

0.2

Temando UK Ltd

Short term loan

GBP

1.8

DCS

Short term advance

GBP

(2.5)

40.3

Neopost AG

Short term advance

CHF

(4.1)

Neopost AG

Loan

CHF

6.1

Mail Finance AG

Short term advance

CHF

(5.8)

Quadient Group AG

Short term advance

CHF

(29.4)

Quadient Switzerland AG

Short term advance

CHF

(1.9)

Neopost Finance (Ireland) Ltd

Loan

CHF

6.0

Neopost Finance (Ireland) Ltd

Short term loan

CHF

1.9

(27.2)

Quadient Group AG

Short term loan

CZK

0.0

Quadient s.r.o

Loan

CZK

92.1

Quadient Czech S.r.o

Short term advance

CZK

(3.0)

89.1

Neopost Japan

Short term loan

JPY

343.0

Neopost Japan

Loan

JPY

61.0

Packicity Japan

Loan

JPY

1,275.0

1,679.0

Neopost Norge AS

Short term advance

NOK

(10.4)

Neopost Finanz Norge AS

Short term advance

NOK

(2.1)

Neopost Finance (Ireland) Ltd

Loan

NOK

35.0

Neopost Finance (Ireland) Ltd

Short term loan

NOK

14.4

36.9

189

REGISTRATION DOCUMENT 2017 / NEOPOST