NEOPOST - 2018 Registration document

Index 1

5 Non-financial performance statement 79 Social, societal and environmental information 80 Independent verifier’s report on the

Neopost group activity 5 Key figures 6 Activities 8 Strategy 10 Organizational structure 13 History 15

Statement on non-financial performance information presented in the management report

105

2 Corporate governance report

6

17

Financial statements 109 Consolidated financial statements 110 Statutory auditors’ report on the consolidated financial statements 171 Analysis of Neopost S.A.’s annual results 176 Neopost S.A. statements of financial position 179 Statutory auditors’ report on the financial statements 206

Board of directors

18 30

Committees

Management team 35 Remuneration of managers and directors 35 Regulated agreements 47 Summary table of the Extraordinary General Meeting delegations to the Board of directors 49 Information that could have an impact in the event of a takeover bid or exchange offer 50

7 Information on Neopost and its share capital

211

Practical information for attending the General Meeting

50

Neopost share capital

212 214

Special report of the Statutory Auditors on regulated agreements and commitments 52

Neopost shares

8

3

Additional information 217 General information 218 Recent events 219 Officer responsible for the registration document and Auditors 219 Statements by officer 220 Fees paid to the statutory auditors and members of their networks 221 Information policy 221 Publication of information 222 Concordance tables 226

Management report

55

Review of the Neopost group’s financial position and results in 2018

56 61

Ownership structure

Indications related to “Back to Growth” strategy and implications for 2019

63

4 Risk factors and internal control

65

Risk factors

66

Internal control and internal audit procedures

74