Auditor report with respect to statutory annual accounts

Statutory auditor's report to the general shareholders' meeting of Belysse Group NV on the annual accounts for the year ended 31 December 2025

We present to you our statutory auditor's report in the context of our statutory audit of the annual accounts of Belysse Group NV (the "Company"). This report includes our report on the annual accounts, as well as the other legal and regulatory requirements. This forms part of an integrated whole and is indivisible.

We have been appointed as statutory auditor by the general meeting d.d. 24 May 2023, following the proposal formulated by the board of directors and following the recommendation by the audit committee. Our mandate will expire on the date of the general meeting which will deliberate on the annual accounts for the year ended 31 December 2025. We have performed the statutory audit of the Company's annual accounts for 9 consecutive years.

We have performed the statutory audit of the Company's annual accounts, which comprise the balance sheet as at 31 December 2025, and the profit and loss account for the year then ended, and the notes to the annual accounts, characterised by a balance sheet total of EUR 260,781,717.64 and a profit and loss account showing a loss for the year of EUR 22,645,102.88.

In our opinion, the annual accounts give a true and fair view of the Company's net equity and financial position as at 31 December 2025, and of its results for the year then ended, in accordance with the financial-reporting framework applicable in Belgium.

We conducted our audit in accordance with International Standards on Auditing (ISAs) as applicable in Belgium. Furthermore, we have applied the International Standards on Auditing as approved by the IAASB which are applicable to the year-end and which are not yet approved at the national level. Our responsibilities under those standards are further described in the "Statutory Auditor's responsibilities for the audit of the annual accounts" section of our report. We have fulfilled our ethical responsibilities in accordance with the ethical requirements that are relevant to our audit of the annual accounts in Belgium, including the requirements related to independence.

We have obtained from the board of directors and Company officials the explanations and information necessary for performing our audit.

PwC Bedrijfsrevisoren BV - PwC Reviseurs d'Entreprises SRL -Financial Assurance Services - Maatschappelijke zetel/Siège social: Culliganlaan 5, B-1831 Diegem T: +32 (0)2 710 4211, BTW/TVA BE 0429.501.944 / RPR Brussel - RPM Bruxelles / ING BE43 3101 3811 9501 - BIC BBRUBEBB / BELFIUS BE92 0689

0408 8123 - BIC GKCC BEBB

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

A key audit matter is a matter that, in our professional judgment, was of most significance in our audit of the annual accounts of the current period. This matter was addressed in the context of our audit of the annual accounts as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on this matter.

Impairment testing on participations in affiliated companies

Description of the Key Audit Matter

The participations in affiliated companies of Belysse Group NV as at 31 December 2025 consist of a participation in LSF9 Belysse Issuer S.à.r.l. for an amount of EUR 257,532,254.00.

We consider the impairment testing of participations in affiliated companies as most significant to our audit because of the fact that these participations represent a substantial amount of the total assets. Additionally, such impairment assessment involves significant judgement by management with respect to the future results and cash flow generation of the underlying entity. In accordance with art 3:44 §2 of the RD of 29 April 2019, a write down needs to be accounted for in case of a permanent reduction in value.

How our Audit addressed the Key Audit Matter

For the evaluation of the impairment testing on the participation in LSF9 Belysse Issuer S.à.r.l, we have obtained management's assessment whereby the net asset value or the value in use for subsidiaries of LSF9 Belysse Issuer S.à.r.l. has been considered.

In evaluating management's impairment assessment, we focused on the reasonableness and impact of key assumptions including cash flow forecasts of the subsidiaries of LSF9 Belysse Issuer S.à.r.l, discount rate, long term growth rate of revenue and EBITDA margin.

In assessing the reasonableness of the assumptions used by management we involved our internal valuation experts. Additionally, we have assessed whether the valuation models used have been consistently applied as part of the overall financial closing process.

Whilst recognizing that cash flow forecasting and impairment assessment are all inherently judgmental, we found that the assumptions used by management, in evaluating whether a permanent reduction in value exists, are reasonable.

The board of directors is responsible for the preparation of annual accounts that give a true and fair view in accordance with the financial-reporting framework applicable in Belgium, and for such internal control as the board of directors determines is necessary to enable the preparation of annual accounts that are free from material misstatement, whether due to fraud or error.

In preparing the annual accounts, the board of directors is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the board of directors either intends to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

Our objectives are to obtain reasonable assurance about whether the annual accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these annual accounts.

In performing our audit, we comply with the legal, regulatory and normative framework applicable to the audit of the annual accounts in Belgium. A statutory audit does not provide any assurance as to the Company's future viability nor as to the efficiency or effectiveness of the board of directors' current or future business management. Our responsibilities in respect of the use of the going concern basis of accounting by the board of directors' are described below.

As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the annual accounts, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control;

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control;

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the board of directors;

• Conclude on the appropriateness of the board of directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our statutory auditor's report to the related disclosures in the annual accounts or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our statutory auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern; and

• Evaluate the overall presentation, structure and content of the annual accounts, including the disclosures, and whether the annual accounts represent the underlying transactions and events in a manner that achieves fair presentation.

  We communicate with the audit committee regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

  We also provide the audit committee with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

  From the matters communicated with the audit committee, we determine those matters that were of most significance in the audit of the annual accounts of the current period and are therefore the key audit matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter.

  Other legal and regulatory requirements Responsibilities of the board of directors

  The board of directors is responsible for the preparation and the content of the directors' report as well as for the compliance with the legal and regulatory requirements regarding bookkeeping, with the Companies' and Associations' Code and the Company's articles of association.

  Statutory auditor's responsibilities

  In the context of our engagement and in accordance with the Belgian standard which is complementary to the International Standards on Auditing (ISAs) as applicable in Belgium, our responsibility is to verify, in all material respects, the directors' report, as well as compliance with the articles of association and of certain requirements of the Companies' and Associations' Code, and to report on these matters.

  Aspects related to the directors' report

  In our opinion, after having performed specific procedures in relation to the directors' report, the directors' report is consistent with the annual accounts for the year under audit, and it is prepared in accordance with the articles 3:5 and 3:6 of the Companies' and Associations' Code.

  In the context of our audit of the annual accounts, we are also responsible for considering, in particular based on the knowledge acquired resulting from the audit, whether the directors' report is materially misstated or contains information which is inadequately disclosed or otherwise misleading. In light of the procedures we have performed, there are no material misstatements we have to report to you.

  Statements related to independence

• Our registered audit firm and our network did not provide services which are incompatible with the statutory audit of the annual accounts and our registered audit firm remained independent of the Company in the course of our mandate.

• The fees for additional services which are compatible with the statutory audit of the annual accounts referred to in article 3:65 of the Companies' and Associations' Code are correctly disclosed and itemized in the notes to the annual accounts.

• Without prejudice to formal aspects of minor importance, the accounting records were maintained in accordance with the legal and regulatory requirements applicable in Belgium.

• The appropriation of results proposed to the general meeting complies with the legal provisions and the provisions of the articles of association.

• There are no transactions undertaken or decisions taken in breach of the Company's articles of association or the Companies' and Associations' Code that we have to report to you.

• This report is consistent with the additional report to the audit committee referred to in article 11 of the Regulation (EU) N° 537/2014.

Ghent, 23 April 2026 The statutory auditor

PwC Bedrijfsrevisoren BV/PwC Reviseurs d'Entreprises SRL Represented by

Wouter Coppens* Bedrijfsrevisor/Réviseur d'Entreprises

*Acting on behalf of Wouter Coppens BV

F-cap 1

IDENTIFICATION DETAILS (at the filing date)

NAME: Belysse Group

Legal form 1: Public limited company

Address:

Franklin Rooseveltlaan

N°.

172

Postal code: 8790 Town: Waregem

Country: Belgium

Register of legal persons - commercial court: Website 2:

E-mail address 2 :

Ghent, division Kortrijk

Company registration number

DATE of filing the most recent document mentioning the date of publication of

the deed of incorporation and of the deed of amendment of the articles of association.

This filing concerns 3:

X

the ANNUAL ACCOUNTS in 4

X

the OTHER DOCUMENTS

regarding

the financial year covering the period from

the preceding period of the annual accounts from

approved by the general meeting of

to to

The amounts for the preceding period

are /

are not 5 identical to the ones previously published.

Total number of pages filed: 33 Numbers of the sections of the standard model form not filed

because they serve no useful purpose: 6.1, 6.2.1, 6.2.2, 6.2.3, 6.2.4, 6.2.5, 6.3.1, 6.3.2, 6.3.3, 6.3.4, 6.3.5, 6.3.6, 6.4.2, 6.4.3, 6.5.2, 6.6, 6.8,

6.17, 6.20, 7, 8, 9, 10, 11, 12, 13, 14, 15

Signature (name and position)

EQIDNA BV (represented by Andrew James Neuling) CEO

Signature (name and position)

Ragoucy Cyrille Chairman of the Board

1. Where appropriate, "in liquidation" is stated after the legal form.

2. Optional mention.

3. Tick the appropriate box(es).

4. If necessary, change to currency in which the amounts are expressed.

5. Strike out what does not apply.

LIST OF DIRECTORS, BUSINESS MANAGERS AND AUDITORS

COMPLETE LIST with surname, first names, profession, place of residence (address, number, postal code and town) and position within the company

ACCELIUM BVBA 0675.830.177

Franklin Rooseveltlaan 172, 8790 Waregem, Belgium

Mandate: Director, start: 16-06-2017, end: 23-05-2029 Represented by:

1 VANDEN ABEELE Nicolas

Franklin Rooseveltlaan 172 8790 Waregem Belgium

Heath Road BV 0729.951.130

Franklin Rooseveltlaan 172, 8790 Waregem, Belgium

Mandate: Director, start: 28-05-2025, end: 23-05-2029 Represented by:

1 Deburchgrave Johan

RAGOUCY Cyrille

Franklin Rooseveltlaan 172, 8790 Waregem, Belgium

Mandate: Director, start: 16-06-2017, end: 23-05-2029

KOLBECK Michael

Franklin Rooseveltlaan 172, 8790 Waregem, Belgium

Mandate: Director, start: 01-03-2017, end: 23-05-2029

STRONG Hannah

Franklin Rooseveltlaan 172, 8790 Waregem, Belgium

Mandate: Director, start: 29-05-2017, end: 23-05-2029

MORAR Neal

Franklin Rooseveltlaan 172, 8790 Waregem, Belgium

Mandate: Director, start: 01-03-2018, end: 23-05-2029

TEMPLE Vanessa

Franklin Rooseveltlaan 172, 8790 Waregem, Belgium

Mandate: Director, start: 01-01-2022, end: 23-05-2029

KNOLLYS Claire

Franklin Rooseveltlaan 172, 8790 Waregem, Belgium

Mandate: Director, start: 06-03-2025, end: 23-05-2029

LIST OF DIRECTORS, BUSINESS MANAGERS AND AUDITORS (continued from previous page)

Khatnani Vishesh

Franklin Rooseveltlaan 172, 8790 Waregem, Belgium

Mandate: Director, start: 28-05-2025, end: 23-05-2029

PricewaterhouseCoopers Bedrijfsrevisoren BV 0429.501.944 Culliganlaan 5, 1830 Machelen (Brabant Flamand), Belgium Membership number: B00009

Mandate: Auditor, start: 24-05-2023, end: 27-05-2026 Represented by:

1 Wouter Coppens

Blue Tower 1 , box 8 9000 Gent Belgium Revisor, Membership number : A02420

The managing board declares that not a single audit or correction assignment has been given to a person not authorized to do so by law, pursuant to article 5 of the law of 17 March 2019 concerning the professions of accountant and tax advisor.

The annual accounts were auditor.

/ were not * audited or corrected by a certified accountant or by a company auditor who is not the statutory

If affirmative, should be mentioned hereafter: surname, first names, profession and address of each certified accountant or company auditor and their membership number at their Institute, as well as the nature of their assignment:

1. Bookkeeping of the company **,

2. Preparing the annual accounts **,

3. Auditing the annual accounts and/or

4. Correcting the annual accounts.

If the tasks mentioned under A or B are executed by accountants or fiscal accountants, the following information can be mentioned hereafter: surname, first names, profession and address of each accountant or fiscal accountant and their membership number at the Institute of Accountants and Tax advisors, as well as the nature of their assignment.

* Strike out what does not apply.

** Optional mention.

ASSETS

FORMATION EXPENSES FIXED ASSETS

Intangible fixed assets

Tangible fixed assets

Land and buildings

Plant, machinery and equipment Furniture and vehicles

Leasing and other similar rights Other tangible fixed assets

Assets under construction and advance payments

Financial fixed assets

Affiliated Companies Participating interests Amounts receivable

Other companies linked by participating interests Participating interests

Amounts receivable Other financial fixed assets

Shares

Amounts receivable and cash guarantees

Notes

6.1

6.2

6.3

6.4 /

6.5.1

6.15

6.15

CURRENT ASSETS

Amounts receivable after more than one year

Trade debtors

Other amounts receivable

Stocks and contracts in progress

Stocks

Raw materials and consumables Work in progress

Finished goods

Goods purchased for resale Immovable property intended for sale Advance payments

Contracts in progress

Amounts receivable within one year

Trade debtors

Other amounts receivable

Current investments

Own shares

Other investments

Cash at bank and in hand Accruals and deferred income

TOTAL ASSETS

Notes

6.5.1 /

6.6

6.6

EQUITY AND LIABILITIES

EQUITY

Contributions

Capital

Issued capital Uncalled capital 6

Beyond capital

Share premium account Other

Revaluation surpluses Reserves

Reserves not available

Legal reserve

Reserves not available statutorily Purchase of own shares Financial support

Other Untaxed reserves Available reserves

Accumulated profits (losses)

Capital subsidies

Advance to shareholders on the distribution of net assets 7

(+)/(-)

6.7.1

PROVISIONS AND DEFERRED TAXES

Provisions for liabilities and charges Pensions and similar obligations Taxes

Major repairs and maintenance Environmental obligations Other liabilities and charges

Deferred taxes

6.8

AMOUNTS PAYABLE

Amounts payable after more than one year

Financial debts Subordinated loans

Unsubordinated debentures

Leasing and other similar obligations Credit institutions

Other loans Trade debts

Suppliers

Bills of exchange payable

Advance payments on contracts in progress Other amounts payable

Amounts payable within one year

Current portion of amounts payable after more than one year falling due within one year

Financial debts Credit institutions Other loans

Trade debts

Suppliers

Bills of exchange payable

Advance payments on contracts in progress Taxes, remuneration and social security

Taxes

Remuneration and social security Other amounts payable

Accruals and deferred income TOTAL LIABILITIES

6.9

6.9

6.9

6.9

Operating charges

Goods for resale, raw materials and consumables Purchases

Stocks: decrease (increase) Services and other goods

Remuneration, social security and pensions

Amortisations of and other amounts written down on formation expenses, intangible and tangible fixed assets

(+)/(-)

(+)/(-)

6.10

Amounts written down on stocks, contracts in progress

and trade debtors: additions (write-backs)

(+)/(-)

6.10

Provisions for liabilities and charges: appropriations (uses

Notes

Financial income

Recurring financial income

Income from financial fixed assets Income from current assets

Other financial income 6.11

Non-recurring financial income 6.12

Financial charges 6.11

Recurring financial charges

Taxes

Adjustment of income taxes and write-back of tax provisions

Profit (Loss) of the period Transfer from untaxed reserves Transfer to untaxed reserves

Profit (Loss) of the period available for appropriation

(+)/(-)

(+)/(-)

Profit (Loss) to be appropriated

Profit (Loss) of the period available for appropriation Profit (Loss) of the preceding period brought forward

Transfers from equity from contributions from reserves

Appropriations to equity

to contributions to legal reserve to other reserves

Profit (loss) to be carried forward

Shareholders' contribution in respect of losses Profit to be distributed

Compensation for contributions Directors or managers Employees

Other beneficiaries

(+)/(-)

(+)/(-)

(+)/(-)

(+)/(-)

AFFILIATED COMPANIES - PARTICIPATING INTERESTS AND SHARES

Acquisition value at the end of the period

Movements during the period

Acquisitions

Sales and disposals

Transfers from one heading to another Acquisition value at the end of the period Revaluation surpluses at the end of the period

Movements during the period

Recorded

Acquisitions from third parties Cancelled

Transferred from one heading to another

Revaluation surpluses at the end of the period

Amounts written down at the end of the period Movements during the period

Recorded Written back

Acquisitions from third parties Cancelled owing to sales and disposals

Transferred from one heading to another

Amounts written down at the end of the period

Uncalled amounts at the end of the period Movements during the period

Uncalled amounts at the end of the period

NET BOOK VALUE AT THE END OF THE PERIOD

AFFILIATED COMPANIES - AMOUNTS RECEIVABLE NET BOOK VALUE AT THE END OF THE PERIOD

Movements during the period Appropriations Repayments

Amounts written down Amounts written back Exchange differences Other movements

NET BOOK VALUE AT THE END OF THE PERIOD

ACCUMULATED AMOUNTS WRITTEN DOWN ON AMOUNTS RECEIVABLE AT END OF THE PERIOD

(+)/(-)

(+)/(-)

(+)/(-)

(+)/(-)

(+)/(-)

(+)/(-)

PARTICIPATING INTERESTS AND OTHER RIGHTS IN OTHER COMPANIES

The following list mentions the companies in which the company holds a participating interest (recorded in headings 280 and 282 of assets), as well as the companies in which the company holds rights (recorded in headings 284 and 51/53 of assets) for an amount of at least 10% of the capital, the equity or a class of shares of the company.

STATEMENT OF CAPITAL

Capital

Issued capital at the end of the period Issued capital at the end of the period

Modifications during the period

Composition of the capital Share types

Registered shares without nominal value Registered shares

Shares dematerialized

Unpaid capital

Uncalled capital

Called up capital, unpaid

Shareholders that still need to pay up in full

Own shares

Held by the company itself Amount of capital held Number of shares

Held by a subsidiary Amount of capital held Number of shares

Commitments to issuing shares

Owing to the exercise of conversion rights Amount of outstanding convertible loans Amount of capital to be subscribed

Corresponding maximum number of shares to be issued Owing to the exercise of subscription rights

Number of outstanding subscription rights Amount of capital to be subscribed

Corresponding maximum number of shares to be issued

Authorised capital not issued

Shares issued, non-representing capital

Distribution

Number of shares

Number of voting rights attached thereto Allocation by shareholder

Number of shares held by the company itself Number of shares held by its subsidiaries

Period

ADDITIONAL NOTES REGARDING CONTRIBUTIONS (INCLUDING CONTRIBUTIONS IN THE FORM OF SERVICES OR KNOW-HOW)

As reflected in the notifications received by the company pursuant to article 7:225 of the Belgian Companies and Associations Code, article 14 fourth paragraph of the law of 2 May 2007 on the publication of major holdings and article 5 of the Royal Decree of 21 August 2008 on further rules for certain multilateral trading facilities.

BREAKDOWN OF AMOUNTS PAYABLE WITH AN ORIGINAL TERM OF MORE THAN ONE YEAR, ACCORDING TO THEIR RESIDUAL MATURITY

Current portion of amounts payable after more than one year falling due within one year

Financial debts Subordinated loans

Unsubordinated debentures

Leasing and other similar obligations Credit institutions

Other loans

Trade debts

. Suppliers

Bills of exchange payable

Advance payments on contracts in progress Other amounts payable

Total current portion of amounts payable after more than one year falling due within one year

Amounts payable with a remaining term of more than one year, yet less than 5 years

Financial debts Subordinated loans

Unsubordinated debentures

Leasing and other similar obligations Credit institutions

Other loans

Trade debts

. Suppliers

Bills of exchange payable

Advance payments on contracts in progress Other amounts payable

Total amounts payable with a remaining term of more than one year, yet less than 5 years

Amounts payable with a remaining term of more than 5 years

Financial debts Subordinated loans

Unsubordinated debentures

Leasing and other similar obligations Credit institutions

Other loans

Trade debts

. Suppliers

Bills of exchange payable

Advance payments on contracts in progress Other amounts payable

Amounts payable with a remaining term of more than 5 years

AMOUNTS PAYABLE GUARANTEED (included in accounts 17 and 42/48 of liabilities)

Amounts payable guaranteed by the Belgian government agencies

Financial debts Subordinated loans

Unsubordinated debentures

Leasing and other similar obligations Credit institutions

Other loans Trade debts

Suppliers

Bills of exchange payable

Advance payments on contracts in progress Remuneration and social security

Other amounts payable

Total of the amounts payable guaranteed by the Belgian government agencies

Amounts payable guaranteed by real securities given or irrevocably promised by the company on its own assets

Financial debts Subordinated loans

Unsubordinated debentures

Leasing and other similar obligations Credit institutions

Other loans

Trade debts

. Suppliers

Bills of exchange payable

Advance payments on contracts in progress Taxes, remuneration and social security

Taxes

Remuneration and social security Other amounts payable

Total amounts payable guaranteed by real securities given or irrevocably promised by the company on its own assets

TAXES, REMUNERATION AND SOCIAL SECURITY

Taxes(headings 450/3 and 178/9 of liabilities)

Outstanding tax debts Accruing taxes payable Estimated taxes payable

Remuneration and social security (headings 454/9 and 178/9 of liabilities)

Amounts due to the National Social Security Office

Other amounts payable in respect of remuneration and social security

Period

ACCRUALS AND DEFERRED INCOME

Allocation of heading 492/3 of liabilities if the amount is significant

OPERATING INCOME

Net turnover

Allocation by categories of activity

Allocation by geographical market

Other operating income

Operating subsidies and compensatory amounts received from public authorities

OPERATING CHARGES

Employees for whom the company submitted a DIMONA declaration or who are recorded in the general personnel register

Total number at the closing date

Average number of employees calculated in full-time equivalents Number of actual hours worked

Personnel costs

Remuneration and direct social benefits Employers' contribution for social security Employers' premiums for extra statutory insurance Other personnel costs

Retirement and survivors' pensions

Provisions for pensions and similar obligations

Appropriations (uses and write-backs)

Depreciations

On stock and contracts in progress Recorded

Written back On trade debtors

Recorded Written back

Provisions for liabilities and charges

Appropriations

Uses and write-backs

Other operating charges Taxes related to operation Other

Hired temporary staff and personnel placed at the company's disposal

Total number at the closing date

Average number calculated in full-time equivalents Number of actual hours worked

Costs to the company

(+)/(-)

RECURRING FINANCIAL INCOME

Other financial income

Subsidies paid by public authorities, added to the profit and loss account

Capital subsidies Interest subsidies

Allocation of other financial income

Exchange differences realized Other

RECURRING FINANCIAL CHARGES

Depreciation of loan issue expenses Capitalised interests

Depreciations on current assets

Recorded Written back

Other financial charges

Amount of the discount borne by the company, as a result of negotiating amounts receivable

Provisions of a financial nature

Appropriations

Uses and write-backs

Allocation of other financial costs

Exchange differences realized

Results from the conversion of foreign currencies Other

NON-RECURRING INCOME

Non-recurring operating income

Write-back of depreciation and of amounts written off intangible and tangible fixed assets

Write-back of provisions for extraordinary operating liabilities and charges

Capital profits on disposal of intangible and tangible fixed assets Other non-recurring operating income

Non-recurring financial income

Write-back of amounts written down financial fixed assets

Write-back of provisions for extraordinary financial liabilities and charges

Capital profits on disposal of financial fixed assets Other non-recurring financial income

NON-RECURRING CHARGES

Non-recurring operating charges

Non-recurring depreciation of and amounts written off formation expenses, intangible and tangible fixed assets

Provisions for extraordinary operating liabilities and charges: appropriations (uses)

Capital losses on disposal of intangible and tangible fixed assets Other non-recurring operating charges

Non-recurring operating charges carried to assets as restructuring costs

Non-recurring financial charges

Amounts written off financial fixed assets

Provisions for extraordinary financial liabilities and charges -appropriations (uses)

Capital losses on disposal of financial fixed assets Other non-recurring financial charges

Non-recurring financial charges carried to assets as restructuring costs

(+)/(-)

(-)

(+)/(-)

(-)

INCOME TAXES

Income taxes on the result of the period

Income taxes paid and withholding taxes due or paid

Excess of income tax prepayments and withholding taxes paid recorded under assets Estimated additional taxes

Income taxes on the result of prior periods

Additional income taxes due or paid

Additional income taxes estimated or provided for

Major reasons for the differences between pre-tax profit, as it results from the annual accounts, and estimated taxable profit

Disallowed impairment losses on investments Use of transferred loss

Period

Influence of non-recurring results on income taxes on the result of the period

Sources of deferred taxes

Deferred taxes representing assets

Accumulated tax losses deductible from future taxable profits

Deferred taxes representing liabilities

Allocation of deferred taxes representing liabilities

VALUE-ADDED TAXES AND TAXES BORNE BY THIRD PARTIES

Value-added taxes charged

To the company (deductible) By the company

Amounts withheld on behalf of third party by way of

Payroll withholding taxes

Withholding taxes on investment income

PERSONAL GUARANTEES PROVIDED OR IRREVOCABLY PROMISED BY THE COMPANY AS SECURITY FOR DEBTS AND COMMITMENTS OF THIRD PARTIES

Of which

Bills of exchange in circulation endorsed by the company

Bills of exchange in circulation drawn or guaranteed by the company

Maximum amount for which other debts or commitments of third parties are guaranteed by the company

REAL GUARANTEES

Real guarantees provided or irrevocably promised by the company on its own assets as security of debts and commitments of the company

Mortgages

Book value of the immovable properties mortgaged Amount of registration

For irrevocable mortgage mandates, the amount for which the agent can take registration

Pledging of goodwill

Maximum amount up to which the debt is secured and which is the subject of registration

For irrevocable mandates to pledge goodwill, the amount for which the agent can take the inscription

Pledging of other assets or irrevocable mandates to pledge other assets

Book value of the immovable properties mortgaged Maximum amount up to which the debt is secured

Guarantees provided or irrevocably promised on future assets Amount of assets in question

Maximum amount up to which the debt is secured Vendor's privilege

Book value of sold goods Amount of the unpaid price

Real guarantees provided or irrevocably promised by the company on its own assets as security of debts and commitments of third parties

Mortgages

Book value of the immovable properties mortgaged Amount of registration

For irrevocable mortgage mandates, the amount for which the agent can take registration

Pledging of goodwill

Maximum amount up to which the debt is secured and which is the subject of registration

For irrevocable mandates to pledge goodwill, the amount for which the agent can take the inscription

Pledging of other assets or irrevocable mandates to pledge other assets

Book value of the immovable properties mortgaged Maximum amount up to which the debt is secured

Guarantees provided or irrevocably promised on future assets Amount of assets in question

Maximum amount up to which the debt is secured Vendor's privilege

Book value of sold goods Amount of the unpaid price

GOODS AND VALUES, NOT REFLECTED IN THE BALANCE SHEET, HELD BY THIRD PARTIES IN THEIR OWN NAME BUT FOR THE BENEFIT AND AT THE RISK OF THE COMPANY

SUBSTANTIAL COMMITMENTS TO ACQUIRE FIXED ASSETS

SUBSTANTIAL COMMITMENTS TO DISPOSE OF FIXED ASSETS

FORWARD TRANSACTIONS

Goods purchased (to be received) Goods sold (to be delivered) Currencies purchased (to be received) Currencies sold (to be delivered)

Period

COMMITMENTS RELATING TO TECHNICAL GUARANTEES IN RESPECT OF SALES OR SERVICES

Period

AMOUNT, NATURE AND FORM CONCERNING LITIGATION AND OTHER IMPORTANT COMMITMENTS

2