EURAZEO_REGISTRATION_DOCUMENT_2017

4

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% 51.80% 71.75% 71.75% 71.75% 71.75% 71.75% 71.75% 71.75% 71.75% 45.70% 71.75% 68.88% 71.75% 69.74% 71.75% 43.05% 71.75% 71.75% 71.75% 71.75% 71.75% 71.75% 36.59% 71.75% 46.72% 46.72% 46.72% 46.72% 46.72% 46.72% 46.72%

Change in consolidation scope

Company

Country Singapore

Planet Payment Asia Pacific Pte Ltd. Planet Payment (Europe) Limited

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 FC FC FC FC FC FC FC FC FC FC

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

UK

PP Processing Services India Private Limted

India

Planet Payment.ie Limited

Ireland Ireland Ireland

Planet Labs Limited

Planet Payment Solutions Limited Planet Payment (I.O.M.) Limited

Isle of Man

Planet Payment Mexico, S. de R.L. de C.V.

Mexico

EU Taxfree BV

Netherlands

EU Taxfree Ireland

Ireland

EU Taxfree Deutschland GmBH

Germany

EU Taxfree Limited GB Taxfree Limited

UK UK

Premier Tax Free (Malta) Limited

Malta

Iberchem sub-group (from July 1, 2017) Fragrance Spanish TopCo

Spain

71.75%

Fragrance Luxco1 Fragrance Luxco2

Luxembourg Luxembourg

Fragrance Spanish BidCo

Spain Spain Spain

Iberchem Corporation Essence Nature

Iberchem

Iberchem Far East PTE PT Scentium Fragrances

Singapore Indonesia

Iberchem Tunisie Iberchem México Iberchem India

Tunisia Mexico

India

Guangzhou Iberchem CO.

China Spain

Scentium Flavours PT Scentium Flavours Iberchem (M) SDN.

Indonesia Malaysia

Iberchem Italia

Italy

Iberchem Colombia Iberchem Thailand CO

Colombia Thailand

Iberchem Brazil Participaçoes

Brazil

Iberchem France

France

United Arab Emirates

The Essence Of Nature Fragrances & Flavours Trading

PT Inti Berkah Chemindo Scentium International Novacap sub-group Novacap Group Holding SA

Indonesia

Spain

France France France France France France

62.03%

Novacid sas Novapex sas Novabion sas Novacarb sas Novacogé sas Novabay Pte Ltd

Singapore

FC = Full consolidation. EA = Equity accounted.

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2017 Registration document

Eurazeo