EURAZEO_REGISTRATION_DOCUMENT_2017

CONSOLIDATED FINANCIAL STATEMENTS Notes to the Consolidated Financial Statements

Consolidation method

% control

% interest 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% 69.06% 33.84% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 69.06% 46.27%

Change in consolidation scope

Company

Country France Greece Cyprus Austria Austria Austria Austria Austria

Legendre Holdings 45 SAS

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 EA FC FC FC FC FC FC FC FC FC FC

Premier Tax Free Greece Single Partner Ltd

Tax Free Worldwide-Cyprus Ltd

Premier Tax Free GmbH

Fintrax Payment Systems GmbH Tax Free Worldwide-Austria GmbH

Merger

Premier Tax Free GmbH

Fintrax Payment Systems GmbH Premier Tax Free Italy S.R.L.

Italy Italy

Fintrax Italy S.R.L.

PTF AG

Switzerland Switzerland

Premier Tax Free GmbH Premier Tax Free S.R.O

Czech Republic

Premier Tax Free Korlátolt Felelosségu Társaság

Hungary Sweden Sweden Iceland Denmark Denmark Norway

Premier Tax Free AB

Tax Free Worldwide Sweden AB

Merger

Premier Tax Free ehf

Fintrax Payment Systems A/S Tax Free Worldwide-Denmark ApS

Premier Tax Free AS

Tax Free Worldwide-Faroe Islands Sp/f

Faroe Islands

ERGN Finland Tax-Free Oy Premier e Tax Free Oy

Finland Finland

Fintrax Americas

USA

4

Fintrax International Mexico – S.DE RL.DE.C.V.

Mexico Mexico

Premier Tax Free S.A. De C.V.

Dissolution Acquisition Acquisition

Fintrax Chile SpA Fintrax Peru S.A.C

Chile Peru

Premier Tax Free Shared Services Centre Sp. z o.o.

Poland France Jordan Poland

VR (France) PTF Jordan PTF Polska PTF Morocco

Dissolution

Morocco

Fintrax Group Holdings Limited Shanghai Representative Office

China Korea

Acquisition Acquisition Acquisition Acquisition Acquisition Acquisition Acquisition Acquisition Acquisition Acquisition Acquisition Acquisition

Cube Refund Co Limited

Planet Payment, Inc.

USA USA USA USA USA

Planet Technology Services, LLC Planet Payment Solutions, LLC

Planet Payment Processing Services, Inc.

Planet Group, Inc.

Planet Payment Bermuda Ltd.

Bermuda

Planet Payment Do Brasil Serviços de Tecnologia de informação LTDA.

Brazil

Planet Payment Canada Inc.

Canada

Planet Payment IT Services Shanghai Limited

China

Planet Payment (Hong Kong) Limited

Hong Kong

FC = Full consolidation. EA = Equity accounted.

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Eurazeo

2017 Registration document