EURAZEO_REGISTRATION_DOCUMENT_2017

4

CONSOLIDATED FINANCIAL STATEMENTS Notes to the Consolidated Financial Statements

Consolidation method

% control

% interest 59.81% 59.81% 59.81% 59.81% 68.32% 68.32% 68.32% 68.32% 68.32% 68.32% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06%

Change in consolidation scope

Company

Country

Edge Publishing

Spain

EA EA EA EA FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC

UBIK

France France France France France France France France Ireland Ireland Ireland Ireland Ireland Ireland Ireland Ireland Ireland Ireland Ireland Ireland Ireland Ireland

Asmodee Digital

Purple Brain Creation

Acquisition

Carambar & Co sub-group CPK

91.08%

CPK BidCo

Acquisition Acquisition Acquisition Acquisition Acquisition

CPK Production France CPK Production Strasbourg

Carambar and Co CPK Switzerland

Switzerland

Fintrax sub-group Franklin Ireland Topco Limted Franklin Ireland Bidco Limited Fintrax Group Holdings Limited

92.08%

Fintrax Teoranta T/A Fintrax Payment Systems

Fintrax Treasury Services Ltd

VR (Spidéal) Teoranta Premier Tax Free Ltd

Electronic Tax Free Shopping Ltd Tax Free Worldwide Holdings 2 Ltd

PTF Tax Free Ireland 2 Ltd Moneyback Limited Connacht Holdco Ltd Connacht SPV 4 Ltd Connacht SPV 5 Ltd Franklin UK Midco Limited Franklin UK Bidco Limited

UK UK UK UK UK UK UK UK UK

Connacht SPV 1 Ltd Connacht SPV 2 Ltd Connacht SPV 3 Ltd Connacht SPV 6 Ltd

Dissolution

Premier Tax Free (UK) Limited Fintrax Payments Systems Ltd

Fintrax International Payment Services UK Limited Premier Tax Free & Fintrax Payments (Asia) Pte. Ltd

Singapore Netherlands Netherlands Luxembourg

Premier Tax Free B.V.

Fintrax Payment Systems B.V. Premier Tax Free Luxembourg Sarl Cashback Belgium – Premier Tax Free SA Premier Tax Free – Serviços de Restituição de Impostos, S.A Fintrax – Informatizacao De Sistemas De Pagamentos, Sociedale Unipessoal LDA

Belgium

Portugal

FC

69.06%

Portugal

FC FC FC FC FC

69.06% 69.06% 69.06% 69.06%

Premier Tax Free S.A. Fintrax Espana SL Premier Tax Free SAS

Spain Spain

France France

Fintrax SAS

Merger

FC = Full consolidation. EA = Equity accounted.

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2017 Registration document

Eurazeo