MAROC_TELECOM_REGISTRATION_DOCUMENT_2017

FINANCIAL REPORT

Statutory financial statements

B5 — PROVISIONS

FROM 01/01/2017 TO 12/31/2017 (IN MAD THOUSAND)

Allowances

Write-backs

Opening balance

Closing balance

Description 1- Provisions

Operating financial Extraordinary (a)

Operating financial Extraordinary (b)

forbdepreciation of Fixed-lined assets

364,414

0 53,752

246,141

0 0

0 0

251,018 413,289

2-Regulated provisions

0

0

0

0

0

0

3-Provisions for

contingences and losses

70,658

0 53,895 0 107,647

0

1,112 52,964 1,112 52,964

0 70,477

4

SUB-TOTAL (A)

435,072

246,141

251,018 483,766

4-Provisions

forbdepreciation of current assets (excluding cash andbcash equivalent) 5-Other provisions forbcontingencies forbdepreciation of cash and cash equivalents 6-Provisions

7,490,936 370,746

0

0

187,768

0

0 7,673,914

1,436,913 307,824 61,708

0

120,461 114,726

385,893 1,185,365

0

0

0

0 0

0

0

0

0

SUB-TOTAL (B) TOTAL (A+B)

8,927,849 678,570 61,708 9,362,921 678,570 169,356

308,230 114,726

385,893 8,859,279

246,141 309,341 167,691 636,911 9,343,045

(a) Including:

(b) Including:

Depreciation of inventories class 2

73bMMAD Spare parts

75bMMAD

Delays to entry into service of work progress

Delays toentry into serviceof workprogress 176bMMAD

173bMMAD 246bMMAD

TOTAL

251bMMAD

179

MAROC TELECOM ____ 2017 Registration Document